一、会计信息的两个主要质量特征:可靠性与相关性会计信息要对决策有用,必须具备相关性与可靠性这两个主要质量特征。可靠性是指会计信息应能如实地表述所要反映的对象,确保信息能免于错误和偏差。可靠的会计信息应具备三个基本特征,即真实性、可验证性和中立性。相关性是指能 First, the two main quality characteristics of accounting information: Reliability and Relevance Accounting information to the decision-making useful, we must have relevance and reliability of the two main quality characteristics. Reliability refers to the accounting information should be able to accurately describe the object to be reflected, to ensure that the information from errors and deviations. Reliable accounting information should have three basic characteristics, namely, authenticity, verifiability and neutrality. Relevance means able