随着我国社会和经济的发展,会计信息在社会生活中的作用越来越大。本文从两个角度探讨了会计信息的有用性,一个是会计信息的信息观、计价观、契约观,另一个是企业内的治理作用和市场上的估值作用,并提出了这两个角度之间的联系,从而有助于对会计信息的理解。 With the social and economic development in our country, the role of accounting information in social life is getting bigger and bigger. This article explores the usefulness of accounting information from two perspectives, one is the information concept of accounting information, pricing concept, the contract view, and the other is the corporate governance role and market valuation function, and put forward these two perspectives The link between, thus contributing to the understanding of accounting information.