Decision Usefulness 决策有用性 ; 决策有用观
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
Investment Decision usefulness 投资决策有用性
decision-making usefulness 决策有用性
Market-view of Decision Usefulness 决策有用性的市场观
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。
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