针对当前财务信息面临“可靠性”与“相关性”的两难选择问题,提出使传统会计学回复原位、财务会计学回归本位、管理会计学坚守己位,构建起会计学中三驾马车协力扬蹄的模式,建立“可靠性”与“相关性”并重的财务报表结构,也即传统会计与财务会计并重的财务信息系统,并以案例给予说明。 In view of the current dilemma of financial information being confronted with “reliability” and “relevance”, this paper puts forward that returning traditional accounting to its original position, returning financial accounting to its own position, managing accounting to one side and establishing accounting The troika cooperates with each other to establish a financial statement structure that emphasizes both “reliability” and “relevance”, that is, the traditional financial accounting system with both accounting and financial accounting.