| 1. | It is important that accounting information is useful to make decision and serviceability for decision - making is also the final needs of
决策有用性常常被视为会计信息的“生命线” ,也是会计信息使用者的最终需求。 |
| 2. | 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。 |
| 3. | And financial information disclosure in china does exit such problems as poor reliability , less serviceability to making decision and incomplete disclosing forms
我国上市公司财务信息披露中存在着可信度不高、决策有用性不强、披露模式落后等问题，这在一定程度上已经妨碍了证券与资本市场的健康发展。 |
| 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. | Now , the abuse and difficult position of accounting information system ( ais ) leads to the condition that accounting information ca n ' t meet the need of its users and the crisis of decision - making value exists
会计信息系统的弊端及其发展困境，造成了会计信息不能满足信息使用者日益多样化、个性化信息需求的现状，会计信息的决策有用性出现危机。 |
| 6. | Therefore , it is of important practical guiding significance to study how to guarantee the authenticity of enterprise accounting information , usefulness of decisions and prevent the accounting information distortion in the most extent
因此，研究如何保障企业会计信息的真实性、决策有用性，如何在最大的范围内防止会计信息的失真，具有重要的现实指导意义。 |
| 7. | With globlization of capital market , a large number of potential investors , creditors become users of accounting information . they rely more on accounting information system , to get more useful information for their decision - making
随着资本市场向全球化进行扩张，使大量潜在的投资者、债权人等成为会计信息的使用者，他们对会计的依赖程度加强，要求企业提供对他们更具决策有用性的信息成为必然。 |
| 8. | " the efficacy of decision - making through accountancy information is a problem which should be emphasized in china " s future accountancy reform and development , because the accountancy will not be able to produce function in business operation if it can not offer useful information for the society
会计信息的决策有用性是我国会计未来改革和发展中应着力考虑的问题，只有为社会提供决策有用的信息，才能发挥会计在经济管理中的作用。 |
| 9. | Based on the practice in the construction of chinese accounting standards , the author firstly brings forward the research hypothesis : the data of accounting earnings prepared pursuant to international accounting standards is more correlative than that of chinese accounting standards
首先，从简要回顾我国的会计准则建设情况入手，提出研究假设，该假设认为按照国际会计准则编制的会计盈余数字比按照中国会计准则编制的会计盈余数字更具决策有用性。 |
| 10. | Then , the author utilizes apart the method of event study and association study , and amends three models selected according to research demands and objective facts . the result of applying the models to 82 samples companies that simultaneously issued stock in a and b stock market negates the hypothesis . the finding shoe that the international coordination of accounting standards is still the major direction of its construction presently
接着，文章分别运用事件研究法、关联研究法，根据本文的研究需要和客观情况修正所选取的三个模型，对82家同时发行a 、 b股的样本公司进行实证检验，检验结果表明假设不成立，即按照中国会计准则编制的会计盈余数字更具决策有用性，说明当前我国的会计准则建设仍应以国际协调为主。 |
