论文部分内容阅读
随着资本市场的发展,决策有用观成为财务会计目标的主流观点,以可靠性为前提,相关性成为财务会计信息最为重要的质量特征。但数十年来,信息使用者关于会计信息相关性不足的批评不绝于耳。这固然有财务会计本身方法上的原因,也有受到信息获取、处理及传递的介质等技术限制的因素。不过信息技术的快速发展正在清除技术的阻碍,并对提升会计信息相关性产生极大的推动。
With the development of the capital market, the decision-making concept of usefulness has become the mainstream view of the financial accounting objectives. With the reliability as the premise, the relevance becomes the most important quality characteristic of financial accounting information. But for decades, critics of information users about the lack of relevance of accounting information have heard. This of course has its own financial accounting methods, but also by the information access, processing and delivery of the media and other technical constraints factors. However, the rapid development of information technology is eliminating the technical barriers and greatly promoting the relevance of accounting information.