求翻译：　　在市场经济条件下，投资者和债权人作为会计信息使用者，都需要相关的会计信息，而由于所有权与经营权的分离，投资者和债权人只能获得不充分的信息。而要作出有利的、正确的决策，必须要有可靠的信息作保证。因此，在决策有用观下，会计信息的相关性和可靠性是会计信息最重要的质量特征。是什么意思？

　　Under the market economy, investors and creditors, as users of accounting information, accounting information needs related, due to the separation of ownership and operating rights, investors and creditors can only obtain full information. And to make and correct decisions, must have reliable information as a guarantee. Therefore, under the concept of decision-useful, relevance and reliability of accounting information is the most important qualitative characteristics of accounting information.