决策有用性 meaning in Chinese
decision usefulness
Examples
- It is important that accounting information is useful to make decision and serviceability for decision - making is also the final needs of
决策有用性常常被视为会计信息的“生命线” ,也是会计信息使用者的最终需求。 - However , it remains , to be tested empirically whether there are decision usefulness differences among cash flow statement , balance sheet and income statement
但是现金流量表、资产负债表和利润表的决策有用性是否毒在差异,还缺乏经验证据。 - And financial information disclosure in china does exit such problems as poor reliability , less serviceability to making decision and incomplete disclosing forms
我国上市公司财务信息披露中存在着可信度不高、决策有用性不强、披露模式落后等问题,这在一定程度上已经妨碍了证券与资本市场的健康发展。 - By comparing two methods of business combination from two aspects : decision usefulness and capital market internalization , we argue that purchase method is a more excellent way than pooling of interest
本文比较了两种方法对会计信息质量和对合并报表的影响,并从财务报告目标:决策有用性和资本市场国际化这两个方面对其进行考察。 - Now , the abuse and difficult position of accounting information system ( ais ) leads to the condition that accounting information ca n ' t meet the need of its users and the crisis of decision - making value exists
会计信息系统的弊端及其发展困境,造成了会计信息不能满足信息使用者日益多样化、个性化信息需求的现状,会计信息的决策有用性出现危机。