Question

谁能帮我翻译下，论文需要，谢谢

会计信息相关性与可靠性的研究
摘要：会计信息质量特征是为会计目标服务的，它是作为连接会计目标和实现会计目标之间的桥梁，对财务报表所提供的信息起约束作用，使提供的信息符合会计目标的要求。美国财务会计准则委员会（FASB）在大量的调查研究基础之上，提出了有创见性的财务信息质量特征体系，指出信息的有用性主要取决于相关性和可靠性，并列示有系统的分层次的质量要求。有用的信息“一要可靠，二要相关”早已成为信息使用者和信息提供者的共识。相关性与可靠性构成会计信息质量特征的两个主要方面，两者实现与否直接影响到会计政策的选择、计量基础的发展以及财务报告模式的演变等，因此，它是财务会计一个非常基础又具有决策性的问题。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和可靠性存在的问题,从我国会计的现状入手,对相关性与可靠性的问题进行探讨。
关键词 会计信息；可靠性；相关性

Answer 1

Correlation and the reliability of accounting information
Abstract: the quality of accounting information characteristics for the accounting target of service is, it is as a goal and realize the link accounting accounting goal bridge between the financial statements of the information provided by the constraint function, make the information provided meet the requirement of accounting objectives. The financial accounting standards board (FASB) in a large amount of research on the basis, and put forward the viewpoints of the quality of financial information system characteristics, and points out that the information usefulness depends mainly on correlation and reliability, and a system for layer quality requirements. Useful information "to a reliable, 2 want related" has long been the users of the information and information providers consensus. Correlation and reliability constitute the accounting information quality characteristics of the two main, two realize it or not directly affect the choice of accounting policy, the development of the measurement basis and the financial report of the evolution of the model, therefore, it is the financial accounting a very foundation and has the problem of decision-making. This paper the reliability of accounting information correlation and connotation, discuss the accounting information correlation and reliability, the existing problems of the accounting in China from the present condition of correlation and reliability of the issues were discussed.
Key words accounting information; Reliability; correlation
有道直接翻译的，没时间，你自己看着改吧