决策有用观

高等学校会计目标应是受托责任观和决策有用观的统一，提供的会计信息应反映高等学校管理者受托责任的履行情况，有助于财务报告使用者作出有效的决策。

The accounting objective of higher school should be unified the fiduciary responsibility view and decision-usefulness view . Accounting information that the higher school provided should reflect the performance of administrator and will help users of financial reports to make effective decisions .

摘要就会计目标的基本内容分析了受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。

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 .

基于决策有用观下高质量的会计信息披露质量能提高会计信息的价值相关性。

Based on decision-making serviceability high quality accounting information can improve its value relevance .

第二层次是较理想的层次，即决策有用观（含受托责任观）。

The second level is " decision-making utility perspective ", which contains accountability perspective .

进一步地，本章指出公允价值计量符合会计信息目标的决策有用观。

We further find that the fair value is consistent with the decision-useful objective of accounting information .

我国的会计目标理论主要有受托责任观和决策有用观。

The accounting goal theory of our nation mainly have entrusting liability viewpoints and useful viewpoints of policy-making .

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 .

美国证券市场发达，公司股权分散的特点，决定了美国的会计目标是决策有用观；

The advancement of American stock markets and the scattered characteristic of company shares determine American Accounting Target is useful decision ;

由于上市公司的特殊性，其会计目标应实行会计控制观和决策有用观并存。

Because of the specific of Marketing company , its accounting target should be Accounting control and useful Decision existing side by side .

盈余持续性是盈余质量的重要特征之一，其研究基础是会计盈余信息的决策有用观。

Earnings persistence is an important feature of earnings quality . Its research is based on the decision usefulness of accounting earning information .

本文首先阐述了决策有用观的起源及决策有用信息的质量特征-相关性和可靠性。

In this text , firstly , the origin of the decision-making serviceability notion and it 's quality characteristic & pertinence and reliability are expatiated ;

结合高校面临的新的现实、发展趋势和高校会计的新任务，提出其会计目标应该选择决策有用观。

Considering the new reality , the developing tendency and the new task of accounting of colleges and universities , we should hold a decision-usefulness view .

其次，本文以资产的未来经济利益论和决策有用观会计目标为出发点，论述了资产减值会计的理论基础。

Secondly , the article takes the account recoverable and the decision-making viewpoint as a starting point , and discusses the theory basis of the asset impairment accounting .

美国实证会计研究，是在证券市场高度发达，以决策有用观为导向的会计规范体系比较完善的基础上展开的。

The positive accounting research in America is based on the highly developed stock market , and the fact that the strategy-oriented accounting norm system is relatively perfect .

财务会计目标逐渐由受托责任观转向决策有用观，强调会计信息更加有利于投资者进行决策。

The target of financial accounting is varying from fiduciary responsibilities to decision-making availability , and emphasizes that the accounting information is in favor of the investors ' decision .

在把会计目标作为会计研究逻辑起点的研究中，经管责任观与决策有用观是其中两种有代表性的观点。

In the study of accounting objectives as a logical starting point , two outstanding opinions are " Management Responsibility System " and " Thinking of Decision being Useful " .

随着会计目标转向决策有用观，产生于受托责任观的权责发生制便显露出了缺陷，于是现金流动制便应运而生。

With the goal of accounting turns to the decision-making useful concept , the accrual basis shows lots of deficiencies , which leads to the cash flow basis come into being .

会计目标是会计理论的重要组成部分，决策有用观和受托责任观是长期以来在西方发达国家具有统治地位的两大学派。

Accounting goal is an important part of accounting theory . Useful decision and accountability are two group schools which have been in dominant position in west developed countries for a long time .

在构建我国的财务会计概念框架时，应考虑受托责任观和决策有用观有其特定的适用环境，并借鉴国际上关于概念框架中会计目标的定位。

We should consider the particular applying environments of accountability view and decision making view , and use the achievements of western countries financial standard setters for reference when financial accounting concepts framework is developed .

随着资本市场不断地发展、股权分散化程度的提高，会计目标由受托责任观转向了决策有用观。

With the continual development of the capital market and the improvement of the degree of the dispersed ownership , the accounting target has turned from the fiduciary duty concept to the viewpoint of decision usefulness .

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。

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 .

考虑到我国证券市场及上市公司的现实情况，本文提出了投资者决策有用观的会计目标，并系统阐述了此目标下会计信息质量的主要特征。

Considering the actuality of security market and listed companies in China , this paper sets forth an accounting goal of usefulness for investors ' decision-making and systemically discusses the main characteristics of accounting information quality under the goal .

随着当前高校办学体制、资金结构等方面的变化，会计目标应当从受托责任观向决策有用观转变，具体地应当在会计信息提供的对象、会计信息的范围和信息的质量特征三方面进行重构。

In company with changes in present college running mechanism , fund structure , accounting objectives should be transferred to decision-usefulness view . To be specific , restructuring should be carried on in the objects , range and quality features of accounting information .

其实盈余质量的观念早在20世纪30年代就已经形成，到20世纪60年代和70年代由于对决策有用观的普遍认同，盈余质量开始得到重视。

Actually the earnings quality idea already formed in the 20th century 30 's , in the 20th century 60 's and the 70 's as a result of to the policy-making useful view general acceptance , the earnings quality also started to obtain takes .

随着决策有用观成为各国准则制定者的共识，以历史成本为计量属性的财务报告已无法满足报表使用者的要求，公允价值的重要性逐渐被重视。

While decision usefulness is becoming the common view of standard setters of all countries , financial statement with historical cost as its measurement attribute has been unable to meet the statement users . Hence , the significance of the fair value has been increasingly emphasized .

决策有用计量观认为，只有改进财务报告的计量属性，才能提高会计信息的相关性。

According to the measurement perspective , it is only improving measurement method that can increase the relevance of accounting information .