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.
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.
从会计理论的需要看，财务信息的决策有用性是财务会计的立身之本。
On one hand, whether the accounting information will assist in making financial strategies is the basic function of financial accounting.
合并会计的目标是为现在和潜在的使用者提供受托经管责任和决策有用信息。
The goal of combination accounting is to offer useful information about managing and decision to users (maybe now or potential).
国有非营利组织会计目标以受托责任为基础，是受托责任与决策有用的统一。
The basis of state-owned non-profit-organization accounting goal is the entrusted responsibility and it is unity of entrusted responsibility and decision useful.
基金会计的目标就是基金业绩评价：反映受托责任或提供投资决策有用信息。
The objective of fund accounting is fund performance evaluation, reflecting fiduciary duty and offering decision-making useful information.
财务会计应为会计信息使用者提供尽可能准确，充分，通用的决策有用信息。
Using information that is provided by finance accountant for user of accountant information, should be within the limited of nicety, fill, all-purpose.
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.
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.
人们期望通过会计上的规范来减少信息不对称，向投资者提供对决策有用的信息。
The regulation of accounting is expected to reduce the information asymmetry and to provide the investors with valuable decision-making information.
美国会计界关于会计目标的研究形成两个主要流派——受托责任学派和决策有用学派。
There are two main schools, the school of trusted responsibility and the school of decision usability, in the research on the accounting target in American accounting circles.
一直以来，会计学和法学对真实性标准的不同见解存在于决策有用与法律真实的辩论。
There have been controversial views of the criterion of authenticity between the perspectives of accounting and law with the focus on the debate of"decision availability"and "fact in law".
对公允价值会计中未实现利得和损失的确认与报告是提供决策有用会计信息的基本要求。
It is the requirement of providing useful information for decision-making to recognize and report the unrealized gains and losses in fair value accounting.
根据组织的战略计划调整内部审计部门的战略计划，能够为管理层提供决策有用的信息。
The alignment of the internal audit department's strategic plan to the agency strategic plan can provide management with pertinent information that can be used in decision-making.
本文以财务会计的目标作为研究的切入点，即以决策有用观来指导会计信息披露的实践。
The paper further investigates our extant problem of accounting information disclosure system of listed company such as inadequate, lack of timeliness, usefulness poor decision-making etc.
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.
理想中的未来审计应直接对股东负责，提供在执业中获取的所有可能对股东决策有用的信息。
Ideally, a future auditor should be directly responsible to the stakeholders for all knowledge gained in an engagement they would find useful in their decision making.
要提高会计信息质量必须针对不同的产生环境，不同需求者的需要来输出对决策有用的信息。
We can output useful information on decision-making in order to improve information quality according to different environment and different needs.
分部信息有助于改善信息使用者的预测能力，并在证券评价、风险评估方面具有决策有用性。
Segment information helps improve the predictive ability of information users, and has decision availability in security pricing and risk assessment.
文章将从会计决策有用目标和会计信息质量以及准则的经济后果角度重新反思公允价值会计。
This paper rethinks fair value accounting through accounting objectives, qualitative characteristics of accounting information and the economic consequences.
财务报告的目的是为了向信息使用者提供决策有用的信息，满足会计信息使用者的信息要求。
The purpose of financial reporting information to the user to provide useful information for decision-making to meet the information requirements of users of accounting information.
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.
70年代后美国会计界关于会计目标的研究，形成了两个主要流派：受托责任学派和决策有用学派。
Two major genres about the study of accounting objective emerged in America after 1970s, principal-agent responsibility and decision-making availability.
财务报告的根本目标是决策有用性，而相关性和可靠性是保证会计信息决策有用的最重要质量特征。
The fundamental objective of financial statements is helping to make decisions. Furthermore, value-relevant and reliable to investors is the most important quality characteristics.
而同时披露收益的相关性和风险的相关性这两方面的信息是提升公允价值信息决策有用性的重要一环。
Information disclosure of revenue-related and risk-related at the same time is an important part in providing useful information of fair value for economic decision-making.
会计信息是经过加工、处理的会计数据，决策有用性是其最主要的特征，真实可靠是其有用性的保证。
Accounting information is the processed accounting data, whose most important character is that it can be used for decision-making, so accounting information must be factual and reliable.
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.
数据的这种处理包括怪数据的精炼、总结，分类以及对数据的其它有关变换，以便使其转变为制定决策有用的形式。
This process includes refining, summarizing , categorizing , and otherwise manipulating the data into a useful form of decision-making.
财务会计以向信息使用者提供决策有用的信息为目的，而会计政策的披露有助于会计信息使用者了解信息产生的过程。
Financial accountants provide useful information of decision -making for information users while exposure of accounting policy is helpful to users of accounting policy who know the process of in...
数据的这种处理包括对数据的精炼、总结、分类以及对数据的其它有关变换，以便使数据转变为对制定决策有用的形式。
This processing includes refining, summarizing categorizing, and otherwise manipulating the data into a useful form for decision -making.
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