现行财务报告体系提供的会计信息虽然是非常有价值的,但是会计人员通过财务报告却不能对财务报告有多大用处进行计算,并且不能为决策制定者提供一个有价值计量的决策方案。本文通过对会计信息评价模型的初步设计,力求从计量上对财务报告的价值进行测算,为决策者提供数量上的决策方案选择。 Although the accounting information provided by the current financial reporting system is very valuable, the financial statements can not be used by accounting personnel to calculate the financial report’s usefulness, and can not provide decision makers with a valuable measurement decision-making plan. Through the preliminary design of the evaluation model of accounting information, this paper tries to measure the value of financial reports by measurement and provides decision-makers with quantitative decision-making options.