decision usefulness 中文意思是什麼

decision usefulness 解釋
決策有用性
  • decision : n. 1. 決定。2. 判決。3. 決議。4. 決心；決斷。5. 【美拳】（根據分數而不是根據擊倒對方做出的）裁判。
  • usefulness : 有用的
  1. A bank's decision must be based upon the relevance and usefulness of promotional campaigns.

    銀行決策必須取決于促銷活動是否有的放矢和效果如何。
  2. From the mechanism - designing perspective of accounting standard setting, the accounting standard setter in our country must adapt the measurement perspective of decision usefulness according to the market environment of our transition economy. we must also introduce due process in the course of accounting standard setting. fair value is unavoidable in accounting standard setting

    從機制設計觀來看我國會計準則的制定，我們認為：我國會計準則的目標宜採用決策有用的計量觀，準則制定過程應當引入應循程序，公允價值計量是準則制定中一個不容迴避的問題，我國會計準則對公允價值的先用后棄無助於解決我國的公允價值悖論。
  3. The study designs survey instruments that require the respondent to give decision usefulness ratings of the three financial statements across 21 decision context

    本文設計調查問春，要求財務報表使用者在21種決策背景下對三大報表的有用性進行評級。
  4. To demonstrate the usefulness of the proposed methods for supporting decision makers to make appropriate marketing strategies, we use computer simulations on questionnaire data for evaluating service quality of fast food stores to analyze possible combinations linguistic values that can acquire larger or smaller utilities

    本文以速食店服務品質評估之問卷資?為實驗? ，由資?中找出具較大或較小消費者效用之語意值組合併進?分析，以?明所提出之方法在支援決策分析上的實用性與可?性。
  5. Accounting relevance and transparency are two important quantity indexes of accounting information in the mode with " decision usefulness " as its accounting target

    摘要相關性和透明性是「決策有用」會計目標模式下的兩個重要的會計信息質量特徵。
  6. Investigation into the origin of accounting standard tells us that accounting standard is in essence an economic mechanism. we can work out a feasible solution to the fundamental problem of accounting from the mechanism - designing perspective using decision usefulness as objective and performance measurement as incentive compatibility constraint

    對會計準則產生過程的考察可以看出會計準則實質上是作為一種經濟機制而存在的，以決策有用為機制設計目標，業績衡量為激勵相容約束的機制設計觀來制定會計準則，可以求得對會計基本問題的一個可行解。
  7. At first, this thesis uses the asymmetric information theory to elucidate the significance of commercial bank ' s information disclosure, and then puts forward that information disclosure of china ' s commercial banks must satisfy the qualitative characteristics which include usefulness in decision making, comprehensive, relevance, reliability, comparability and consistency and must subject to considerations of two principles of costs and benefits and materiality. following this, this thesis attests that strengthening the supervision of commercial bank disclosure can improve the quality of disclosure by using the cost - benefit analysis and the game - theoretic modeling and analysis

    本論文首先運用不對稱信息理論闡明了商業銀行信息披露的重要意義，接著提出了我國商業銀行信息披露必須滿足決策有用性，全面性、相關性、可靠性、可比性和一致性等質量特徵並要考慮到成本效益和重要性兩個原則的限制，然後通過成本效益分析和博弈分析證明對商業銀行信息披露加強監管可以提高披露質量。
  8. By comparing two methods of business combination from two aspects : decision usefulness and capital market internalization, we argue that purchase method is a more excellent way than pooling of interest

    本文比較了兩種方法對會計信息質量和對合併報表的影響，並從財務報告目標：決策有用性和資本市場國際化這兩個方面對其進行考察。
分享友人
分享到 Line

分享到臉書