【正文】 什么是奮斗？奮斗就是每天很難，可一年一年卻越來(lái)越容易。在信息可靠性基本得到保證的前提下，提高相關(guān)性進(jìn)而實(shí)現(xiàn)會(huì)計(jì)信息的相關(guān)性是我國(guó)目前在二者之間權(quán)衡中做出的最好選擇。其約束機(jī)制包括:法律性規(guī)范,指各種財(cái)經(jīng)法律法規(guī),如會(huì)計(jì)法、企業(yè)會(huì)計(jì)制度,是會(huì)計(jì)技術(shù)和方法選擇的準(zhǔn)繩。 （5)明確會(huì)計(jì)主體的地位,提高會(huì)計(jì)人員的職業(yè)道德。 （3）加強(qiáng)對(duì)注冊(cè)會(huì)計(jì)師行業(yè)的監(jiān)督和管理。業(yè)務(wù)處理過(guò)程不相容職務(wù)的控制。 加強(qiáng)會(huì)計(jì)控制,首先需要優(yōu)化會(huì)計(jì)控制的環(huán)境。這都會(huì)使會(huì)計(jì)人員的業(yè)務(wù)技能得到培訓(xùn),從而防止會(huì)計(jì)信息失真的發(fā)生。要盡快建設(shè)一支以高素質(zhì)、高水準(zhǔn)的注冊(cè)會(huì)計(jì)師隊(duì)伍及一批會(huì)計(jì)師事務(wù)所,他們站在第三者的客觀公正的立場(chǎng)上,能夠以超然獨(dú)立的姿態(tài)對(duì)會(huì)計(jì)報(bào)表是否真實(shí)公允地反映企業(yè)財(cái)務(wù)狀況、經(jīng)營(yíng)成果及財(cái)務(wù)狀況變動(dòng)發(fā)表審計(jì)意見(jiàn)。二是明確企業(yè)法人違法行為的法律責(zé)任,約束其財(cái)務(wù)行為。從相關(guān)性看會(huì)計(jì)信息的披露,存在滯后性與信息需求超前性矛盾?！　?huì)計(jì)政策的選擇性提供了代理人的會(huì)計(jì)選擇權(quán)利?！? （三）合法性會(huì)計(jì)信息失真的成因 由于會(huì)計(jì)計(jì)量是一個(gè)動(dòng)態(tài)的過(guò)程,而會(huì)計(jì)法規(guī)則是依據(jù)其所制定的,因此在一定時(shí)間空間內(nèi)的會(huì)計(jì)法規(guī)才具有有用性?，F(xiàn)行的企業(yè)績(jī)效考核不再是單純衡量一個(gè)企業(yè)經(jīng)營(yíng)狀況,而更多地賦予了政治的成份?！? （二）技術(shù)性會(huì)計(jì)信息失真的成因技術(shù)性會(huì)計(jì)信息失真是指由于會(huì)計(jì)人員業(yè)務(wù)素質(zhì)不高而造成的會(huì)計(jì)信息失真。如果將會(huì)計(jì)信息視為一種相對(duì)獨(dú)立的“物品”,那么,它也具有相應(yīng)的“制造者”和“消費(fèi)者”。JY集團(tuán)會(huì)計(jì)信息失真案例以鐵證事實(shí)說(shuō)明了這一任務(wù)的緊迫性。當(dāng)年會(huì)計(jì)報(bào)表未經(jīng)社會(huì)中介機(jī)構(gòu)審計(jì)。經(jīng)濟(jì)上，會(huì)計(jì)信息是國(guó)家和企業(yè)之間進(jìn)行收入再分配的重要依據(jù)，企業(yè)為了維護(hù)自身的利益，使產(chǎn)生的會(huì)計(jì)信息盡可能對(duì)自己有利。以上種種問(wèn)題都不利于信息使用者的投資決策。其次，會(huì)計(jì)報(bào)表披露不夠充分甚至出現(xiàn)重大遺漏。從表面上來(lái)看，會(huì)計(jì)報(bào)表的編制基本上是客觀的。 總之，應(yīng)該辯證地理解會(huì)計(jì)信息的可靠性和相關(guān)性，兩者是對(duì)立統(tǒng)一 的關(guān)系。會(huì)計(jì)信息要滿足這些要求，必須堅(jiān)持如實(shí)客觀地反映實(shí)際發(fā)生的經(jīng)濟(jì)業(yè)務(wù)，使不同類(lèi)型的會(huì)計(jì)信息之間能夠相互驗(yàn)證。隨著會(huì)計(jì)準(zhǔn)則的推行以及準(zhǔn)則本身的不斷完善，會(huì)計(jì)信息的可靠性得到極大的提高，會(huì)計(jì)信息使用者也逐漸恢復(fù)了對(duì)會(huì)計(jì)信息的信任，從而促進(jìn)了資本市場(chǎng)的良性發(fā)展，世界經(jīng)濟(jì)也得以回歸正常。因?yàn)橄嚓P(guān)性要求信息提供非常及時(shí)，而過(guò)分追求及時(shí)性則可能導(dǎo)致企業(yè)有時(shí)在未獲得客觀、可驗(yàn)證的數(shù)據(jù)之前就進(jìn)行相關(guān)會(huì)計(jì)處理，這樣處理出來(lái)的結(jié)果，其可靠性自然要大打折扣。二是必須是提供有用的會(huì)計(jì)信息，而且必須以事實(shí)為基礎(chǔ)，如果所提供的信息不可靠就會(huì)給那些投資者帶來(lái)相當(dāng)大的決策失誤，從而產(chǎn)生極大的損失，同時(shí)也會(huì)對(duì)企業(yè)的聲譽(yù)產(chǎn)生一定的影響。美國(guó)財(cái)務(wù)會(huì)計(jì)委員會(huì)對(duì)可靠性的定義為：“可靠性是指信息使用者可以信任所提供的信息。2013(04)就是企業(yè)所提供給投資者、 債權(quán)人等的參考資料必須與該項(xiàng)目有關(guān),并且能夠?qū)ν顿Y者有參考的價(jià)值，能夠幫助他們對(duì)該項(xiàng)目進(jìn)行評(píng)估分析、預(yù)測(cè)決策,從而做出最正確的決策。 information distortion。相關(guān)性和可靠性是會(huì)計(jì)信息質(zhì)量的兩個(gè)主要特征，從信息使用者的角度來(lái)看，有用的會(huì)計(jì)信息既要可靠又得相關(guān)。本人鄭重聲明：所呈交的論文是本人在導(dǎo)師的指導(dǎo)下獨(dú)立進(jìn)行研究所取得的研究成果。對(duì)這一問(wèn)題進(jìn)行探討，首先必須明確討論的出發(fā)點(diǎn)。[關(guān)鍵詞] 會(huì)計(jì)信息；可靠性；相關(guān)性；信息失真；防范措施ABSTRACT Who is more important to accounting information relevance and reliability, a direct impact on the choice of accounting policy, the determination of measurement basis, and the evolution of the financial reporting mode, etc. Therefore, it is a very basic of financial accounting, the guiding question. To discuss this problem, first must clarify the starting point of discussion. Relevance and reliability are in opposition to a pair of both unity and contradiction, their mon service for the usefulness of accounting information, must take into account. But in many cases, they have a reciprocal relationship, therefore, to distinguish who is more important, relevance and reliability must be unified from them the problem and opposing the tradeoff problem. Relevance and reliability are the two main characteristics of accounting information quality, from the perspective of information users, the useful accounting information to be reliable and relevant. Reliability to ensure that the information users can use accounting information, and the correlation is to ensure that as far as possible to provide information to the user the information you need. However, in recent years, the accounting information quality problem has bee the concerns of the finance. The distortion of accounting information has increasingly bee a hot concern in China even all over the world. Accounting information distortion is the reason? This article attempts through to the relevance and reliability of accounting information, to analyze the reasons of the distortion of accounting information and related measures.　[key words] accounting information。因此，會(huì)計(jì)信息的相關(guān)性和可靠性是會(huì)計(jì)信息最重要的質(zhì)量特征。 一是與會(huì)計(jì)相關(guān)的信息的輸入，并且進(jìn)行預(yù)測(cè)的這一過(guò)程就是所謂的信息對(duì)于相關(guān)的決策所起到的作用，用來(lái)