对会计信息可靠性的再思考

摘要

伴随着会计目标的变迁，会计信息质量的可靠性与相关性的分离不断加大，特别是随着公允价值计量的日渐完善，会计信息相关性成为理论和实务的主流，2006年以来， FASB 与IASB陆续完善联合概念框架，开始对可靠性进行重新表述。此次金融危机中，公允价值计量对会计信息质量的负面影响，从反面提醒我们，会计信息的可靠性仍然不可或缺。%With the evolution of accounting objectives , the gap between reliability and relevance becomes more and more wider.Especially with the maturity of fair value , the relevance has become the main trend in theory research and accounting practice .Since 2006 , FASB and IASB have perfected their conceptual framework step by step , in which they have revised reliability to faithful representation .After this financial crisis , the negative effect of fair value reminds us that we need to have a full reconsideration of reliability again .