摘要:会计信息是使用者进行经济决策的重要依据之一，高质量的会计信息是保证信息使用者做出正确决策的基本前提。近几年会计领域失真愈演愈烈，然而在会计信息相关性和可靠性上的问题也逐渐突出，威胁到财务报告的真实性，影响到信息使用者决策的准确性。正确认识会计信息相关性与可靠性关系，加强会计信息相关性与可靠性，建立完善的会计信息系统，从而提高财务报告的真实性以及决策者的水平。本文主要分析会计信息质量特征最关键的两个分支，介绍了会计信息相关性与可靠性的内涵与外延以及辩证关系，结合现实中国会计的实际情况，对相关性和可靠性的思考。

关键词：会计信息；相关性；可靠性

Abstract:Accounting information user is one of the important basis of economic decisions, the quality of accounting information is the guarantee users of the information to make the right decision of the basic premise. In recent years the distortion of the accounting field increasingly fierce, however in the accounting information correlation and reliability problems also gradually outstanding, the threat to the authenticity of the financial report, affect the accuracy of the information users decision. A correct understanding of accounting information correlation relationship with reliability, strengthen accounting information correlation and reliability, establish and improve the accounting information system, so as to improve the authenticity of the financial report and the level of decision makers. This paper mainly analyzes the accounting information quality features two of the most important branches, introduces the correlation between the reliability of accounting information and connotation and denotation and dialectical relationship, combined with the reality of China's accounting actual conditions, correlation and reliability of thinking.  

Key Words：Accounting information； correlation； reliability

　　　在解决具体的会计信息相关性和可靠性问题的同时，一定要加大会计信息的质量特征在财务报表和其他财务资料上的运用力度，同时最重要是对会计信息相关性和可靠性的相互关系的认识和关注，增强其在会计领域上的着重分析，提高他们的财务信息数据的分析水平，保证会计信息使用者决策的正确性。