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会计信息的可靠性与相关性辨析 被引量:2

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摘要 可靠性与相关性是会计信息的两大重要质量特征。本文先介绍可靠性与相关性的内涵以及两者对立统一的辩证关系,进而从会计准则制定与具体操作层面对两者的权衡问题提出了自己的看法。
作者 李瑜 贺华磊
出处 《商业会计》 2014年第6期73-74,共2页 Commercial Accounting
基金 陕西省教育厅2013年科学研究计划项目(项目编号:2013JK0134)研究成果
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