决策有用性(Decision usefulness)是 用来判断会计信息质量的一个综合标准。 会计信息对于所作的决策应该是有用的， 并且决策者有能力分析和加工处理这些 信息。
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... And Usefulness 和有用性 Decision Usefulness 决策有用性 ; 决策有用观 outlive usefulness 失去时效 ...
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decision-usefulness view 决策有用观
decision usefulness school 决策有用学派
decision usefulness approach 决策有用观
Market-view of Decision Usefulness 决策有用性的市场观
Enterprise-view of Decision Usefulness 决策有用性的企业观
decision-making usefulness 决策有用性
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。
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。
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