决策有用性视角下财务信息质量评价的核心类指标

Core indicators of the financial information quality evaluation under the view of decision usefulness perspective

财务信息的决策有用性是指财务信息对信息使用者决策有用,主要是针对投资人来说的;虽然财务信息提供者本着决策有用的初衷和目标提供财务信息,但财务信息对投资者是否决策有用还受许多环节和因素的影响。根据财务信息的决策有用性,财务信息质量评价分为相关性和可靠性两个方面评价,即财务信息的核心类指标包括相关性指标和可靠性指标。

Decision usefulness of financial information refers to financial information useful for decision-making information users, mainly for investors, although financial information providers in the original intention and objective decision-making useful financial information, but the financial information on whether investors decision-making is also affected by many factors.According to the decision usefulness of financial information, financial information quality evaluation is divided into two aspects of relevance and reliability evaluation, namely the core indicators of financial information including correlation index and the index of reliability.