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金融机构作为社会经济运行的资金中介,其经营中既有一般企业的营利性要求,也有作为社会信用纽带的安全性要求,由此形成了金融机构信用构成的双重性。会计信息作为社会标准的信息来源,需要具备一定的质量特征,以满足信息使用者的不同需求。相关性侧重于金融机构的企业行为,而可靠性则侧重于其金融中介职能。在当前我国市场经济发展不完善、金融机构发展不足的条件下,会计信息的可靠性更有利于提升金融机构的信用水平。
As a financial intermediary for the operation of the social economy, a financial institution operates in both the profit-seeking requirements of a general enterprise and the security requirements as a social credit link, thus forming the dual nature of the credit composition of a financial institution. As a source of information for social standards, accounting information needs certain quality features to meet the different needs of information users. Relevance focuses on the business conduct of financial institutions, while reliability focuses on its financial intermediation functions. Under the current imperfect market economy development in our country and the underdeveloped financial institutions, the reliability of accounting information is more conducive to enhancing the credit quality of financial institutions.