1) decision-making availability
决策有用
1.
Two major genres about the study of accounting objective emerged in America after 1970s,principal-agent responsibility and decision-making availability.
70年代后美国会计界关于会计目标的研究,形成了两个主要流派:受托责任学派和决策有用学派。
2.
Due to the differences among China and foreign countries in accounting method,accounting system(accounting rule) and accounting contents,investigators must adjust the accounting information according to "decision-making availability" while judging.
由于中外会计核算方法、会计制度(会计准则)以及会计业务涵盖内容的不同,调查者在利用会计信息判断时需按照“决策有用观”进行调整。
2) decision usefulness
决策有用
1.
There are two schools of accounting objective:decision usefulness and accountability.
目前， 在对会计目标的认识上，存在着决策有用学派和受托责任学派。
3) decision-making relevant view
决策有用观
1.
And by comparing the difference of the accounting information system between the “stewardship view” and the “decision-making relevant view”, it points out.
本文首先从层次性、可变性和作用机制三方面分析了会计目标对会计信息系统的影响,并通过比较了“受托责任观”和“决策有用观”下会计信息系统的差异,说明“决策有用观”是“受托责任观”的发展而非否定,随后阐述了会计信息系统对会计目标内容和作用机制的修正过程。
2.
And by comparing the difference of the accounting information system between the "stewardship view" and the "decision-making relevant view",it points out tha.
首先从层次性、可变性和作用机制三方面分析了会计目标对会计信息系统的影响,并通过比较“受托责任观”和“决策有用观”下会计信息系统的差异,说明“决策有用观”是“受托责任观”的发展而非否定,随后阐述了会计信息系统对会计目标内容和作用机制的修正过程。
4) decision-usefulness view
决策有用观
1.
Based on the analysis of the divergence between commission responsibility view and decision-usefulness view and the essence of their differences regarding accounting objectives,this paper provides colleges and universities with basis for choice of accounting objectives.
就会计目标的基本内容分析了受托责任观和决策有用观的分歧及分歧的实质所在,为高校会计目标选择提供了基本的依据。
5) decision-making usefulness
决策有用性
1.
Based on accounting goal of decision-making usefulness,this paper makes an empirical analysis on value-relevance of asset write-down information using data from 2001 to 2004 in order to comment on implementation effect of asset write-down policy.
从决策有用性的会计目标出发,利用我国上市公司2001年～2004年的数据,从投资者的角度对资产减值信息的价值相关性进行实证研究,藉以评价资产减值政策实施的有效性。
6) decision usefulness
决策有用性
1.
The Decision Usefulness of Social Information in Annual Reports of Public Companies;
上市公司年报中社会责任信息的决策有用性研究
2.
Research on the Decision Usefulness of Fair Value
公允价值的决策有用性研究
3.
Institutional Environment, Institutional Change and Decision Usefulness
制度环境、制度变迁与决策有用性
补充资料：有用成事义
【有用成事义】
谓无明虽无自体，而能成办世间、出世间一切事业；故云有用成事义。
谓无明虽无自体，而能成办世间、出世间一切事业；故云有用成事义。
说明：补充资料仅用于学习参考，请勿用于其它任何用途。
参考词条