提出了一种基于信息效能函数的传感器管理最优决策模型，分析了以预测误差协方差为分配效能的分配算法的最优性。

An optimal decision model of sensor management based on information efficacy function is proposed. The optimality of the allocation algorithm based on predicting covariance is analyzed.

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文章研究上市公司盈利预测误差对公司盈余管理行为的影响。

The paper researches the influence of earnings forecast deviation on earnings management behavior of listed companies.

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结论本法简洁、直观，预测误差小，能为医院管理和决策提供科学依据，是一种较好的预测方法。

Conclusion Results show that this method is simple, direct and its predictive error is small. It as a good forecast tool can provide a scientific basis for hospital management and decision.

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