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1.Introduction In this essay, there will be a discussion about the two following issues. The first one is that whether relevance or reliability are of equal importance or not. The second is that the regulators’ behaviour in accordance with ‘public interest theory’. For the first issue, the dilemma over the importance of the reliability and relevance has been plagued by the accounting professionfor a long time, and they must get balanced to guarantee useful services of accounting information. When comes to the second issue, it can be seen that the idealized colour of traditional public interest theory is too thick. Because it is neither easy to judge the objectives of the public interests nor evaluate the effects of the stakeholders.In the following part,arguments will be listed for above issues in detail. Some cases may be presented in order to give readers a better understanding. 2.Mainbody 2.1 To be first, there will be a discussion about the definition and the importance of the relevance and reliability of accounting information. Reliability and relevance are the most important quality characteristics of accounting information,which areboth antagonistic and unified.From this perspective, the judgment have direct impact on the accounting policies, measurement, reporting model and so on. (Thomas ,1983) Narrow sense of accounting includes three characteristic: predictive value, feedback value and timeliness value. The predictive value of the relevance accounting information can enhance predictive ability of the matters in the future of the decision-makers. Feedback value refers to the history information by feedback and expectations. Timeliness of accounting information means information should be provided in time before lost.If the information provided is not timely, it will be useless for decision-making. Generalized relevance means accounting information should be provided by the accounting information system and accounting users of information relevant to decision-making.Specifically, the accounting informati