会计决策

本文定义了基于Internet/Intran的et会计决策支持系统的含义，并阐述了其产生的客观基础；

This paper defined concept of based-Internet / Intranet accounting decision support system ( ADSS ) and expounded objective base insulting in its production .

指出了ADSS所支持的会计决策问题；

It pointed out accounting decision issues that ADSS supports .

探讨了会计决策支持系统模型管理的具体策略。

Putting forward a strategy of model management in ADSS .

会计决策与控制课程的基本问题初探

Discussion on the Fundamental Problems of Accounting Decision and Control

贝叶斯方法在会计决策中的应用

The Application of Bayes 's Method in Accounting Decisions

最后，本文提出了应对反倾销会计决策机制的评价方案。

At last , an evaluation program for the accounting decision-making mechanism is proposed .

经济博弈论在会计决策中的应用研究

Application of game theory to accounting decision

这个案例涉及到受这一会计决策影响的多方使用者。

The case refers to numerous users ' decisions that are affected by this accounting decision .

毕节卷烟厂会计决策支持系统设计研究的探讨

An approach on the design and research of accounting policy decision support system for Bijie cigarette factory

会计决策支持系统对于企业的管理以及企业信息化的发展有着重要的意义。

So the accounting decision support system ( ADSS ) is of vital importance for the management and informationalization of an enterprise .

接着，对应对反倾销会计决策机制的构建进行了系统的理论分析，界定了本文研究涉及的重要概念，并阐述了支撑机制构建的理论基础。

Then the paper defines the key concepts involved in this study , and elaborates the theoretical basis for building the targeted mechanism .

本文最具意义的研究成果是：（1）指出会计决策支持系统应能提供信息、模型和方法、方案以辅助决策；

The most significant conclusions are summarized as follows : ( 1 ) ADSS should provide three decision-supporting manners : decision information , models and arithmetic , decision plan ;

用新的视角（社会技术系统理论）对会计决策支持系统与环境和组织的关系作了深入的探讨；

By adopting a new perspective , that is , social technical systematic theory , it discusses deeply on the ADSS 's relationship with its environment and its organization .

环境的变化产生管理的问题和需求，导致企业管理思想、方法、模式以及企业组织发生变革，并对会计决策提出了更高的要求。

The changes in environment generate new questions and demands for management . They also bring about a series of revolution to the enterprise organization and management idea , method , and mode .

面向计算机集成制造（CIMS）的会计信息决策支持系统（AIDSS）原型系统研究现代先进制造技术正朝着柔性制造（FMS）、计算机集成制造（CIMS）和智能制造系统（IMS）等方向发展。

A Study on the Prototype to CIMS-Oriented AIDSS Modern advanced manufacturing technique is developing towards to Flexible Manufacturing System ( FMS ), Computer Integration Manufacture System ( CIMS ) and Intelligent Manufacture System ( IMS ) .

批评的焦点集中于会计信息决策有用性的相关性标准。

The criticism concentrates on the relevance criterion of accounting information .

会计DSS：决策支持系统在会计学中的应用

Accounting DSS : an Application of DSS to Accounting

这一事件引起了对会计信息决策有用性的广泛争论。

The event set up accounting information for decision-making usefulness of extensive controversy .

新经济条件下会计的决策职能及其在投资决策中的应用

The Decision-making Functions of Accountants and Their Application in Investment Decision-making in the New Economy

该文以反倾销调查为例，分析了会计目标决策有用观的适用性，并提出了改进的措施。

The article analyses the applicability of accounting cause of " decision-making availability " and puts forward ameliorating measures .

纳入了博弈论分析方法的会计具有决策会计的特征，但它又不同于传统意义上的决策会计。

The auounting related to game theory possesses the characteristics of decision-making accounting , but its different from the old one .

对决策有用的信息不一定能保证契约的有效，会计的决策有用性与契约有效性之间存在冲突。

Because the information useful in decision-making cannot ensure the validity of contract , there is a inconsistency between decision usefulness and validity of contract .

本文首先以决策科学化、管理会计、决策支持系统的相关理论为依据，论述了会计决策科学化的基础，以及会计决策支持系统辅助决策的方式；

Based on theories of scientific decision-making , management accounting and DSS , we discuss the basis of scientific accounting decision-making and three decision-supporting manners in ADSS .

为企业高级营销决策者提供有效的决策支持工具，以期提高决策者的决策能力，来实现企业会计营销决策的科学性和有效性。

It provides a useful decision support tool for advanced marketing management and increases the ability of the decision , which accomplished the validity of the enterprises ? AMDSS .

而会计的决策机制、利益驱动机制、责任约束机制、权利制衡机制和资金营运机制则构成了现代企业会计机制。

But the accounting decision mechanism , benefit drive mechanism , obligation restriction mechanism , power balancing mechanism and capital operation mechanism together constitute the modern enterprise accounting mechanism .

贷款人对企业财务信息的关注不只是会计信息决策有用性的理论问题，更重要的是银行如何加强对贷款风险有效控制的一个非常实际的问题。

Lender 's using of accounting information is not only a theoretical issue about the accounting information usefulness for decision making but also a practical problem in bank credit risk management .

这就会使人们产生对会计盈余决策有用性的质疑，为了证明会计盈余具有决策有用性，会计界一直在进行这方面的研究。

This will make people doubt about the decision usefulness of accounting earnings , in order to prove it is useful in decision making , researches were being carried on in accounting fields .

最后引用了美对华木制家具反倾销案例对本文提出的反倾销会计应诉决策、反倾销会计举证方法和其会计支撑体系进行了分析说明。

Quote of the US-China wooden furniture anti-dumping case against the accounting proposed in this paper responding to the decision-making anti-dumping , anti-dumping accounting methods of proof and its supporting systems analyzed accounting instructions .

本文阐明了信息化时代管理会计在决策准则、决策主体和客体、决策信息利用，以及与信息技术相结合方面的问题和解决办法。

This article expounds the existing problems and solutions of management accounting in decision principle , subject and object of decision , making use of decision information and its integration with information technology in the information times .

本文先从理论上分析了新准则的重要变动对会计信息决策相关性的影响，然后运用描述性统计分析、相关性分析、回归分析来研究会计信息价值相关性。（2）比较分析法。

This paper begins with a theoretical analysis of the important changes of the new criteria decision-making of accounting information , then the use of descriptive statistical analysis , correlation analysis , regression analysis to study the value of accounting information . ( 2 ) Comparative analysis .