会计能够给企业的经营管理人员与有关企业提供所需的、重要的财务数据和会计信息,因此会计信息质量问题获得了更加广泛的关注。其中,相关性和可靠性作为会计信息的两项关键内容,二者的统筹协调对于会计信息质量状况具有至关重要的影响,该作笔者主要针对两者的特性、存在问题以及相互之间的协调对策等方面进行了阐述。 Accounting can give business managers and related enterprises to provide the necessary and important financial data and accounting information, accounting information quality problems have received more attention. Among them, the relevance and reliability of accounting information as the two key elements of the overall coordination of the accounting information quality status has a crucial impact, the author of the two mainly for the characteristics, problems and mutual Coordination measures and other aspects were described.