以盈亏平衡决策为例，设计了四种不同的经营决策风险计量指标，并对它们各自的优缺点作了分析论述。
This paper mainly discusses four indexes to measure the risk of operating decisions and analyses their advantages and disadvantages.
资本家将他们的收入转为税率更低的形式，例如资本所得；他们开始迁移；亲身工作越来越少；也不再冒经营决策上面的风险。
Capitalists shift their income into less-taxed forms, such as capital gains; they move; they work less; they take fewer entrepreneurial risks.
会计资料是资料使用者评价财务状况、做出投资决策、改善经营管理、防范经营风险的主要依据。
Accounting information is the essential foundation for the information users to appraise financial affairs, make investment decisions, perfect running and management and prevent management risks.
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