会计信息可靠性

股权结构与会计信息可靠性的研究

The Study between the Equality Ownership Structure and Accounting Information Reliability

关于会计信息可靠性的衡量与评价

The Measurement and Evaluation on the Reliability of Accounting Information

上市公司计提八项资产减值准备对会计信息可靠性的保证程度不容乐观。

The reliability of accounting information about reserve for eight items of asset impairments is not optimistic .

内部控制是影响公司经营状况和会计信息可靠性的重要因素。

Internal control is one key factor to the companies ' performance and the reliability of financial information .

对公允价值的质疑&缘于金融风暴及会计信息可靠性降低的忧虑

A Challenge to the Fair Value & Due to the Worries of the Financial Turmoil and the Reducing Reliability of Accounting Information

且会计信息可靠性的判断标准从会计信息真实性上拓展开来了，因此以会计信息可靠性作为会计信息失真的判断标准将是一个合理的现实选择。

Thus , it will be a reasonable and practical choice to take the reliability of accounting information as the judging standard for accounting information distortion .

为构建会计信息可靠性评价模型，本文采用主成份分析法对指标赋予权重，构建了线性加权综合评价模型。

Construction of accounting information for the reliability evaluation , we use principal component analysis to give weight to the index constructed by the linear weighted evaluation model .

但从投资者保护视角对会计信息可靠性进行定量测度的研究还十分薄弱，尚未建立起科学的测度指标体系和模型。

But from the perspective of investor protection , quantitative measurement of the reliability of accounting information research is still very weak , yet to establish a scientific measure index system and model .

资产减值会计对信息可靠性的影响及对策

Impact of Impairment Assets Accounting on Information Reliability and Its Solutions

资产减值会计信息的可靠性研究

A study on the dependability of assets depreciation accounting information

独立审计旨在提高会计信息的可靠性或可信度。

Independent audit aims to improve reliability or credibility of the accounting information .

为了保证会计信息的可靠性和相关性，应尽快制定适合我国国情的《企业合并准则》来规范企业合并的会计选择。

In order to secure the credibility and relevance of accounting information , the development of an accounting standard for enterprise merger is imperative .

为了有效地提高企业会计信息的可靠性和相关性，新会计准则中发生了许多变革，同时新准则也被认为是高质量的。

In order to effectively improve the reliability and relevance of accounting information , the new accounting standards have made many changes , and it is considered high qual ity .

正常来讲，企业为了合理规避风险，提高自身会计信息的可靠性，可以合理的计提资产减值准备。

Under normal circumstances , some enterprises in order to avoid the risk and improve the reliability of their accounting information , they can be reasonable provision for asset impairment .

但是计提资产减值准备的不当操作，不仅会影响会计信息的可靠性，而且也会成为个别企业调节利润的手段。

But the unsuitable operation of summing and drawing asset reducing value preparation can not only affect the reliability of accounting information , but also become the means of individual enterprise regulating profit .

企业计提资产减值准备，旨在提高企业资产的质量，增强会计信息的可靠性。由于会计信息的不对称，资产减值准备计提政策往往不能落到实处。

Assets devaluation preparation getting of the enterprise aims at improving assets quality of the enterprise , boosting up the reliability of accounting information because of the asymmetry of accounting information , assets devaluation preparation getting policy often can 't come true .

内部控制致力于营运的效率效果、财务报告的可靠性以及相关法令的遵循性，其中财务报表的可靠性即为会计信息的可靠性，而盈余信息的质量从一个侧面反映了会计信息的质量。

Internal control committees to operating efficiency , reliability of financial reporting and compliance related laws , the reliability of financial statements is the accounting information was reliable , and earnings quality of the information is a reflection of the quality of accounting information .

论会计信息相关性与可靠性关系的处理

On the Relationship between Relevance and Reliability of Financial Information

会计信息质量：可靠性优先于相关性

The Quality of Accounting Information : Reliability Prior to Relevance

实证研究中的价值相关性检验是对会计信息相关性与可靠性的联合检验。

Value relevance tests generally are joint tests of relevance and reliability .

会计信息相关性与可靠性的矛盾及其协调

On the Contradictory between Accounting Information 's Reliability and Relevance & Its Coordinating

文章从企业契约视角解释了会计信息相关性与可靠性分离的原因。

Using contract theory , this paper explains the divergence of relevance and reliability of accounting information .

因为确保会计信息的真实可靠性是对会计的最基本要求。

Because insure the reality dependable of accounting information is to the most basic request in accountant .

有利于提高会计信息的真实可靠性。

To carry out accountants ' supervisional duties , to raise the level of accounting informational reality and reliability .

试论会计信息相关性与可靠性的关系会计信息相关性将影响会计信息的整体质量。

On the Relevance and Reliability of the Accounting Information ; The relationship among accounting information will influence the whole quality of accounting information .

这些分歧主要体现在公允价值应用对会计信息相关性和可靠性的影响上，而这两者在很大程度上决定了会计信息的质量。

Those disagreement main on how the use of fair value affects the relevance and reliable of the accounting information , those two aspects decide the quality of accounting information on large scale .

文章拟从会计信息相关性和可靠性的涵义入手，讨论会计信息相关性可靠性的关系，从国际会计的发展和我国会计的现状入手，对相关性与可靠性的关系进行探讨。

The relationship between the correlation and the reliability of accounting information is discussed based on their intrinsic meanings , and further study on the relationship is conducted from the development of international accounting and the present status of domestic accounting .

对会计信息的相关性与可靠性的再认识

Restudy on the Correlativity and Reliability of Accounting Information

本文着重对在会计信息披露中的可靠性和相关性导致的法律问题进行探讨。

This article mainly discusses the legal problems caused by the reliability and relativity in disclosing the accounting information .

进行价值相关性研究的目的，是为了对会计信息在相关性和可靠性上的综合质量做出评价。

The purpose of value relevance research is to evaluate comprehensive quality on the relevance and reliability of accounting information .