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随着企业管理活动的复杂化，会计信息的决策有用性也不断弱化。为了提高会计信息的决策有用性，会计界所采取的主要做法是扩充会计报表附注，向使用者提供更多的非财务信息。但这种方法具有很大的局限性。为此，笔者拟从会计信息决策有用性弱化的根源上寻求解决问题的途径。一?
With the complexity of business management activities, the usefulness of accounting information decision-making has also been weakened. In order to improve the usefulness of the decision-making of accounting information, the accounting profession’s main approach is to expand the notes to the financial statements to provide users with more non-financial information. However, this method has great limitations. To this end, the author intends to seek ways to solve the problem from the root causes of the weakened usefulness of accounting information decision-making. one?