无形会计数据信度即度量结果的重复性程度,是反映会计数据的客观性指标。效度是判断度量结果即研究对象结果的有效性程度。会计数据的信度与效度的探讨有助于会计信息质量的改善与质量标准的制定,对于进一步展开会计科学的研究也具有一定的意义。本文通过分析会计数据信度与效度的特征性,探讨与验证会计数据信度与效度路径研究方法。 Intangible accounting data reliability is the degree of repeatability of measurement results, which is an objective indicator of accounting data. Validity is the degree of effectiveness of judging the outcome of a measurement, ie, the outcome of the study. The discussion of the reliability and validity of accounting data helps to improve the quality of accounting information and the establishment of quality standards. It also has some significance for the further study of accounting science. By analyzing the characteristics of reliability and validity of accounting data, this paper discusses and verifies the research methods of reliability and validity of accounting data.