决策分析主要是关于不确定性问题的研究，其传统的理论模型是主观期望效用模型(SEU)。

Decision analysis mostly researches on uncertainty, it's conventional decision model is subject expected utility theory (SEU).

youdao

然而，之前讨论的主观期望效用(SEU)模型可以更好地理解会计和其产品的目的，会计信息。

However, a prior discussion of subjective expected utility (SEU) model will be done to better understand the purpose of accounting and its products, accounting information.

youdao

主观期望效用理论对人的决策的描述性效度一直受到怀疑，越来越多的实证研究表明与主观期望效用理论的公理相背离。

The descriptive validity of subjective expected utility theory has been doubted all the time, more and more empirical research violates from the axioms of subjective expected utility theory.

youdao