Currently, Along with the high development of financial market, the constant improvement of China's accounting system, then, there are some problems exposed that relevance and reliability of accounting information, so people would more emphasis on relevance and reliability of accounting information, since 2006, the new accounting standards issued, most of researchers have increased interest in relationship between building the sound accounting information and the relevance and reliability of accounting information, the problems with relevance and reliability of accounting information has become the hot topics for the accounting researchers. On this paper, the significance of this study aims to help people understand the contradictions and coordination of the relevance and reliability of accounting information.
