Accounting Information Useful Decision Making

Decision-making serviceability is not only the most essential quality characteristic of the accountant information but also the prime fact that the accountant theory must be investigated in. At present, the distortion of accountant information in our country is severe, which has obstructed the consummation of the socialistic market economy system and the continuous quick and robust development of the national economic. Consequently, it certainly has academic and practical significance that we enhance the decision-making serviceability by the means of analyzing the inconsistency of supply and demand and expatiate how finance accountants work under such a condition.In this text, firstly, the origin of the decision-making serviceability notion and it's quality characteristic—pertinence and reliability are expatiated;then the function of the accountant information in the investor decision-making, the capital market and enterprise contacts are analyzed. And the pertinence between accountant information and investor decision-making is researched mainly in such two sides: the information requirement of the investor decision-making and the fact how the accountant information based on historical costs plays at the investor decision-making;In the study of the relation between accountant information and capital market use in the text, by establishing the relevant mathematics models and analyzing correlative coefficients, we've educed the existence of the positive correlativity between our country's accountant information and the stock price and the conclusion that the accountant information is vital for the efficiency market consummation. On the other hand, for the study of the accountant information appliance in enterprise contacts, by introducing the surrogate theory, we described reasons why it is indispensable for the guerdon contact and debt contract to apply the accountant information and the function of the accountant information to establish the contact. At last, it is pointed out that: with the variety of the economic environment, the traditional accountant model can't completely fit in with the user's information requirement and we must, through the improvement of the accountant measurement and the record model and the foundation of high quality accountant rules, elevate the decision-making serviceability of the accountant information .