决策有用性(Decision usefulness)是 用来判断会计信息质量的一个综合标准。 会计信息对于所作的决策应该是有用的， 并且决策者有能力分析和加工处理这些 信息。
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... operational applicability 作战适用性 decision applicability 决策有用性 applicability research 适用性研究 ...
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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.
为解决逆向选择和道德风险问题，会计被赋予决策有用性和契约有效性的功能。
To solve the problem of adverse selection and moral hazard, accounting is characterized decision usefulness and the validity of contract.
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.
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