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.

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群体决策的主要目标是寻求一致或妥协，寻求极大化一致性的最优协调解以及如何测度解的一致性一直是多准则群体决策理论与方法研究的核心问题之一。

A key problem of multiple criteria group decision making (MCGDM) is to find the optimal solution on the condition of the maximum consistency and how to measure the consensus degree of the solution.

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采用统一、规范化准则，对各优化目标进行等级划分并进行不同的组合，形成FNN的学习样本集，其输出即决策解的综合性能的评估值。

According to the unified and standardization criterion, the optimal objectives are graded and combined to form learning sample set for FNN model, and its output is the integrated evaluated value.

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