Correlation refers to the degree of correlation between two variables.Generally, it can be observed from the scatter plot that two variables have one of the following three relationships: positive correlation between two variablesnegative correlation, not relevant.If the high value of one variable corresponds to the high value of another variable, similarly, the low value corresponds to the low value, then the two variables are positively correlated.In soil, porosity and permeability have a typical positive correlation.On the contrary, if the high value of one variable corresponds to the low value of the other, the two variables are negatively correlated.If there is no relationship between the two variables, that is, the change of one variable has no obvious impact on the other variable, then the two variables are not related.[1]
In addition, relevance also means that in network search, keywords areSearch engine inclusionRelevant indicators on which to base.Correlation and keyword matching performance are well reflected in search engines.
Relevance refers to theaccounting information Should be connected withfinancial statementsUsers' economic decisions need to be relevant, which helps users of financial statements to evaluate or predict the past or future situation of the enterprise.
The value of accounting information is that it is related to prediction and is helpful to decision-making.Turning loss into profit in accountingPrinciple of relevanceIt requires enterprises to fully consider the needs of various accounting information users in the process of collecting, processing, processing and providing accounting information.If the accounting information provided by the enterprise cannot meet the decision-making needs of the users of accounting information and has no effect on the decision-makers, then the accounting information provided will not be relevant.
