批评的焦点集中于会计信息决策有用性的相关性标准。
The criticism concentrates on the relevance criterion of accounting information.
从会计理论的需要看，财务信息的决策有用性是财务会计的立身之本。
On one hand, whether the accounting information will assist in making financial strategies is the basic function of financial accounting.
为解决逆向选择和道德风险问题，会计被赋予决策有用性和契约有效性的功能。
To solve the problem of adverse selection and moral hazard, accounting is characterized decision usefulness and the validity of contract.
对决策有用的信息不一定能保证契约的有效，会计的决策有用性与契约有效性之间存在冲突。
Because the information useful in decision-making cannot ensure the validity of contract, there is a inconsistency between decision usefulness and validity of contract.
分部信息有助于改善信息使用者的预测能力，并在证券评价、风险评估方面具有决策有用性。
Segment information helps improve the predictive ability of information users, and has decision availability in security pricing and risk assessment.
财务报告的根本目标是决策有用性，而相关性和可靠性是保证会计信息决策有用的最重要质量特征。
The fundamental objective of financial statements is helping to make decisions. Furthermore, value-relevant and reliable to investors is the most important quality characteristics.
而同时披露收益的相关性和风险的相关性这两方面的信息是提升公允价值信息决策有用性的重要一环。
Information disclosure of revenue-related and risk-related at the same time is an important part in providing useful information of fair value for economic decision-making.
会计信息是经过加工、处理的会计数据，决策有用性是其最主要的特征，真实可靠是其有用性的保证。
Accounting information is the processed accounting data, whose most important character is that it can be used for decision-making, so accounting information must be factual and reliable.
贷款人对企业财务信息的关注不只是会计信息决策有用性的理论问题，更重要的是银行如何加强对贷款风险有效控制的一个非常实际的问题。
Lender's using of accounting information is not only a theoretical issue about the accounting information usefulness for decision making but also a practical problem in bank credit risk management.
分析性CRM通常大量使用数据挖掘和其它技巧为决策提供有用结果。
Analytical CRM generally makes heavy use of data mining and other techniques to produce useful results for decision-making.
一直以来，会计学和法学对真实性标准的不同见解存在于决策有用与法律真实的辩论。
There have been controversial views of the criterion of authenticity between the perspectives of accounting and law with the focus on the debate of"decision availability"and "fact in law".
基于决策有用观下高质量的会计信息披露质量能提高会计信息的价值相关性。
Based on decision-making serviceability high quality accounting information can improve its value relevance.
基于决策有用观下高质量的会计信息披露质量能提高会计信息的价值相关性。
Based on decision-making serviceability high quality accounting information can improve its value relevance.
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