决策会计

基于社会网络的决策会计行为分析

The Decision Accounting Behavior Based on Social Network

介绍了决策会计对管理会计的重要性，分析了决策会计行为的特点和模型，并用社会网络理论对决策会计行为作了初步的有意义的探讨。

This paper introduces the importance of the decision accounting to the management accounting , analyzes on the features and modes of the decision accounting behavior , and probes into the decision accounting behavior by using the social network theory .

纳入了博弈论分析方法的会计具有决策会计的特征，但它又不同于传统意义上的决策会计。

The auounting related to game theory possesses the characteristics of decision-making accounting , but its different from the old one .

在决策会计的理论体系中，通常将决策划分为短期经营决策和长期投资决策两类。

In the theory system of the decision making accounting , decision is usually divided into short-term operational decision and long-term investment decision .

而管理会计学的内容则应以管理会计核算为基础，由管理会计的基本理论、决策会计、经济活动项目会计和责任会计四个部分组成。

The content of the management accounting should take the bookkeeping system of management accounting as the basis , and make up of the basic theory , decision-making accounting , economic activity item accounting and the liability accounting .

关于中小企业经营管理决策的会计行为研究

Research Concerning Accounting Behaviors Of Management And Administration Decision In The Middle And Small & Sized Enterprises

对公允价值会计中未实现利得和损失的确认与报告是提供决策有用会计信息的基本要求。

It is the requirement of providing useful information for decision-making to recognize and report the unrealized gains and losses in fair value accounting .

它将导致投资者及其他会计信息使用者凭以决策的会计信息成为一种数字游戏，误导投资者和其他会计信息使用者的决策。

Because accounting information has been turned into a kind of number game , it will mislead investors and information users to make wrong decisions .

反映和控制资金运动的过程，便是会计的两大基本职能，企业经营决策需要会计的参与。

Reacting and controlling the process of cash flow is two basic functions of accounting , therefore , the enterprise making correct decisions needs accounting participation .

新会计准则体系强化了为投资者和社会公众提供决策有用会计信息的理念，首次构建了比较完整的有机整体。

The new CAS system enhances the ideas of providing accounting information that is useful for decision-making for investors and the public . It is the first time to construct a complete organic whole .

在这样的形势下，企业必须承担起为环境负责的义务，有效利用资源，减少对环境的不良影响，将环境目标融入企业的战略目标、经营决策和会计信息系统中。

The enterprises must undertake the responsibility of environmental protection , to use resource in effective way , to reduce the bad effect on the environment , to add the environmental objects into the firm 's strategy and decision making activity .

会计的目标就是通过自身独特的系统提供与决策有用的会计信息。

The object of accounting is to provide accounting information for making decision .

你学过《决策与限制会计》吗？

Have you taken Accounting for Decision-Making and Control ?

建立一套决策用的会计词汇。

Develop an accounting vocabulary for decision making .

投资决策中运用会计信息的思考

On Using Accounting Information in Investment Decision

高度发达的资本市场，导致了决策有用性会计目标的形成；

Highly developed capital markets bring about the existence of the accounting goals of decision-making usefulness .

基于IT的决策驱动型会计系统构建原理与信息处理模式研究

A study of the accounting system Construct Principles and information disposal model oriented by decision-driven under the IT environment

网络经济下的会计目标更倾向于决策有用，会计职能朝着管理现代化和实时控制的方向发展。

Accounting objectives preferred Decision-making useful concept , and accounting functions innovated towards the direction of modernization and development of real-time control . 2 .

本文以模拟的吸收合并案为例，分析了企业合并利用购买法在融资决策中进行会计操纵的可能性。

This paper analyzes the simulated case of firm merger . We recognized the possibility of financial manipulation using purchase method for financing decision .

应该增加会计报表附注的内容，以更好地满足各会计信息使用者的需要，同时在企业内部设立预测、决策或管理会计部门，以提供相关决策信息。

We should add some new contents to notes to financial statement of Prediction , Decision and Management Accounting to provide relative information for decision .

其次，本文以资产的未来经济利益论和决策有用观会计目标为出发点，论述了资产减值会计的理论基础。

Secondly , the article takes the account recoverable and the decision-making viewpoint as a starting point , and discusses the theory basis of the asset impairment accounting .

会计确认与会计计量是为了实现向会计信息使用者提供决策有用的会计信息而必须解决的两个密切相关的重要问题。

In order to provide useful information to the people who demand , accounting entities must do their best to made arrangements for accounting confirmation and accounting measurement .

对于上市公司，主要应提供经管责任信息，同时可在条件具备时，适当提供对大众投资人决策有用的会计信息；

As to listed companies , mainly provide information on manager 's responsibility , when the condition is possessed , should offer the useful accounting information for decision to the investors of masses too ;

本文针对会计信息的财富分配用途和决策用途把会计信息分为通用会计信息和差别化会计信息，提出两种会计信息同时披露的形式。

According to the different uses of accounting information , this thesis divides it into universal accounting information and differential accounting information , and puts forward the form in which two kinds of accounting information revealed at the same time .

内因是变化的根本，董事会作为上市公司内部最高决策层和会计信息披露的责任人，从根本上影响着会计信息披露违规行为。

It is said that the internal factor is the basic factor to transformation . Board of directors as the internal top decision-making group and the responsible person for disclosing accounting information affect illegal behaviors in the accounting information disclosure radically .

20世纪70年代以前，主要使用基于权责发生制下的传统财务指标构建指标体系，70年代后随着决策有用性会计目标的流行，现金流量的作用越来越受关注。

Before the 1970s , the indicator system was built as traditional financial indicators based on accrual basis . After that , with the popular of decision usefulness accounting objectives , the function of cash flow got more and more attention .

IT引起的变革浪潮正在冲撞着会计的海岸线，它改变了商业运营的方式，信息需求者需要用新的信息模式进行决策，内部会计和对外报告会计都必须改革。

The transformation tide that IT arouses is colliding the coast line of the accounting science , and it has changed the ways of commercial operation , information demanders need use new information pattern to make policy , bom internal accounting and external seminar accounting must be reformed .

进而使企业会计政策选择更科学、有效，最终以提高会计信息的透明度、减少信息不对称程度、为企业的利益相关者提供决策有用的会计信息为目的。

In a word , the target of the thesis is making enterprises choice of accounting policies more scientific and effective , and ultimately to enhance the transparency of accounting information and reduce the information asymmetry , to provide useful accounting information for the interests of business-related decision-making .

本文拟结合实时财务会计循环和信息集成应用的技术特征，阐述面向决策有用的实时会计核算需求和实时AIS的构建策略。

This article prepare to link the cycle of realtime accounting and technical characteristic in the integrated application of information , depict the demand of realtime accounting reckoning facing the usefulness of decision-making and the constructing strategy of the realtime AIS .

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。

Usefulness for decision making is the aim of accounting information disclosure .