Because the information useful in decision-making cannot ensure the validity of contract, there is a inconsistency between decision usefulness and 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。
The paper further investigates our extant problem of accounting information disclosure system of listed company such as inadequate, lack of timeliness, usefulness poor decision-making etc.
本文以财务会计的目标作为研究的切入点，即以决策有用观来指导会计信息披露的实践。
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.
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.
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。
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