基于决策有用性的财务报告方式选择被引量：1

Choices for Financial Report Form Based-usefulness for Decision

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摘要决策有用性是会计信息披露的目标,而决策有用的前提是会计信息应具有可靠性和相关性。可靠性和相关性犹如鱼和熊掌一样,往往不可兼得。以信息观或计量观为基础的财务报告方式在满足可靠性和相关性的程度上存在着差异。文章从财务报告的信息观和计量观的角度,分析了财务报告方式选择的条件,并提出了提高会计信息有用性的几点建议。 Usefulness for decision making is the aim of accounting information disclosure. Reliability and relevancy of accounting information are the presumption of usefulness, but those two chapters are imcompatible. The financial report form from information perspective and from measurement perspective can satisfy the different needs of reliability and relevancy. The paper analyses the condition of the form of financial report, and proposes some suggestion to improve the effectiveness of accounting information.

作者曹彦栋

机构地区青岛理工大学

出处《上海立信会计学院学报》 2007年第1期27-31,共5页 Journal of Shanghai Lixin University of Commerce

关键词决策有用性财务报告方式选择 usefulness for decision-making financial report forms choices

分类号 F23 [经济管理—会计学]

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参考文献9

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