会计信息对于国家经济秩序的维持、宏观经济的发展、投资者利益的保护都有着重要的影响。相关性与可靠性是会计信息的两个重要指标,本文分析了会计信息相关性与可靠性的内涵,二者之间的辩证关系,并分析了我国会计信息方面的存在的问题,提出了提高我国会计信息相关性与可靠性的对策和建议。 Accounting information has an important influence on the maintenance of national economic order, the development of macro-economy and the protection of investors’ interests. Relevance and reliability are two important indicators of accounting information. This paper analyzes the connotation of the relevance and reliability of accounting information, the dialectical relationship between the two, and analyzes the existing problems in the accounting information in our country, Countermeasures and Suggestions on the Relevance and Reliability of Accounting Information in China.