| 1. | However , it remains , to be tested empirically whether there are decision usefulness differences among cash flow statement , balance sheet and income statement
但是现金流量表、资产负债表和利润表的决策有用性是否毒在差异，还缺乏经验证据。 |
| 2. | Accounting relevance and transparency are two important quantity indexes of accounting information in the mode with " decision usefulness " as its accounting target
摘要相关性和透明性是“决策有用”会计目标模式下的两个重要的会计信息质量特征。 |
| 3. | The study designs survey instruments that require the respondent to give decision usefulness ratings of the three financial statements across 21 decision context
本文设计调查问春，要求财务报表使用者在21种决策背景下对三大报表的有用性进行评级。 |
| 4. | By comparing two methods of business combination from two aspects : decision usefulness and capital market internalization , we argue that purchase method is a more excellent way than pooling of interest
本文比较了两种方法对会计信息质量和对合并报表的影响，并从财务报告目标：决策有用性和资本市场国际化这两个方面对其进行考察。 |
| 5. | Investigation into the origin of accounting standard tells us that accounting standard is in essence an economic mechanism . we can work out a feasible solution to the fundamental problem of accounting from the mechanism - designing perspective using decision usefulness as objective and performance measurement as incentive compatibility constraint
对会计准则产生过程的考察可以看出会计准则实质上是作为一种经济机制而存在的，以决策有用为机制设计目标，业绩衡量为激励相容约束的机制设计观来制定会计准则，可以求得对会计基本问题的一个可行解。 |
| 6. | From the mechanism - designing perspective of accounting standard setting , the accounting standard setter in our country must adapt the measurement perspective of decision usefulness according to the market environment of our transition economy . we must also introduce due process in the course of accounting standard setting . fair value is unavoidable in accounting standard setting
从机制设计观来看我国会计准则的制定，我们认为：我国会计准则的目标宜采用决策有用的计量观，准则制定过程应当引入应循程序，公允价值计量是准则制定中一个不容回避的问题，我国会计准则对公允价值的先用后弃无助于解决我国的公允价值悖论。 |
| 7. | First , our prospectus criterions should pay more attention to the principle of decision usefulness . second , more disclosure boundary line which can be measured and more compulsory form should be take . third , more rights should be give to the cpa and let them take the responsibility for not only the financial statements but also the whole prospectus accounting information
首先，我国招股说明书的指导原则中应增加对于信息有用性的关注；其次，应增加量化的披露界限并多采用固定表格等强制披露形式；然后加大注册会计师对招股说明书的审查责任，使其不仅仅对会计报表的公允性、真实性、一贯性负责，还对整个招股说明书的所有会计信息的真实性、可靠性负责。 |
