To solve the problem of adverse selection and moral hazard, accounting is characterized decision usefulness and the validity of contract.
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。
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。
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。
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。
Considering the new reality, the developing tendency and the new task of accounting of colleges and universities, we should hold a decision-usefulness view.
结合高校面临的新的现实、发展趋势和高校会计的新任务，提出其会计目标应该选择决策有用观。
So it could improve the decision usefulness of accounting information to measure the trading securities and available for sale securities by fair value which can be measured reliably.
因此对于公允价值信息可靠性较高的交易性金融资产和可供出售金融资产，采用公允价值计量能够提高会计信息的决策相关性。
Finally, the reduction of fault diagnosis decision-table by the program is achieved and the results show the effectiveness and usefulness of the approach by testing the concrete example.
编程实现了对故障决策表的约简，测试结果证明了谚约简算法的有效性和可用性。
In this paper, an example of decision training for exchanging stocks were used to show the usefulness of computational verb decision tree to data mining historical records of dynamical processes.
本文通过对股票交易的决策来说明计算动词决策树对于动态过程历史记录的数据挖掘是非常有效。
In this paper, an example of decision training for exchanging stocks were used to show the usefulness of computational verb decision tree to data mining historical records of dynamical processes.
本文通过对股票交易的决策来说明计算动词决策树对于动态过程历史记录的数据挖掘是非常有效。
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