会计信息披露与决策有用性分析

Analysis on the Issue of Accounting Information's Disclosure and the Availability of Decision

证券市场上利益相关者现有的决策行为总是受到既定市场信息的影响,会计信息披露与决策有用性具有正相关关系,有效的会计信息披露可以提高决策有用性,而会计信息披露的内容与方式的选择问题对决策的影响较为明显。

Benefit related person＇s policy-making behavior in Securities Business is easily influenced by the market information . This paper is based on the above viewpoint to discuss further, firstly demonstrating the relationship of accounting information＇s disclosure and decision＇s availability, afterward discussing how enhance decision＇s availability by the method of effectively disclosing accounting information . One of most important problems we discuss refers to the content and the manner＇s choice of disclosing information.