一、相关性与可靠性的对立统一关系会计理论界对于会计信息的相关性尚存在多种不同的理解。国际会计准则委员会认为:“当资料通过帮助使用者评估过去、现在或未来的事件或通过纠正使用者过去的评价,影响到使用者的决策时,资料就具有相关性。”在这个概念里,相关性是作为描述决 First, the relevance and reliability of the unity of opposites Accounting theory for the relevance of accounting information there are many different understandings. According to the IASC, “data is relevant when it affects the user’s decisions by helping users to evaluate past, present or future events, or by correcting users’ past evaluations.” In this concept, Relevance is as a description of the decision