Introduction to the Influence of Accounting Measurement Attributes on Financial Information

Yanfang WU


This paper starts from analyzing the influence of coexistence of various measurement attributes on financial information. Thus, points out the coexistence of multiple measurement attributes cannot realize the organic unity of financial information’s reliability and correlation but on the contrary harms them. Therefore, the paper gives a resolution of separating reliability and correlation information at last.


Financial information; Reliability; Correlation; measurement attributes


Ministry of Finance. (2006). Accounting standards for business enterprises. Beijing: Economic Science Press.

Accounting Department of the Ministry of Finance. (2008). Explanation for accounting standards for business enterprises. Beijing: People’s Publishing House.



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