近年来,会计信息决策的有用性研究进入了我国很多专家学者的眼帘,财务会计的概念框架也把会计信息的“决策有用性”这一目标放在了头等地位,并且为它建立了有关会计原则,并且提出了具体的会计程序和方法。我们知道上市公司的财务状况和经营成果主要是通过会计信息综合反映的,它对于判断、预测企业的盈利能力、营运能力、偿债能力和发展能力等都具有非常重要的现实意义。 In recent years, the study of the usefulness of accounting information decision-making has entered the eyes of many experts and scholars in our country. The conceptual framework of financial accounting has also put the goal of “decision-making usefulness” of accounting information in the first place and established Relevant accounting principles, and put forward specific accounting procedures and methods. We know that the financial status and operating results of listed companies are mainly reflected through accounting information, which is of great practical significance in judging and predicting the profitability, operational capability, solvency and development capabilities of enterprises.