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在社会主义和市场经济的发展进程中经营决策是企业管理的中心。管理的其他职能（计划、组织、领导、控制和创新）都离不开决策。而会计信息是决策者进行经营决策的重要依据，由于目前我国会计还存在缺陷，所提供的会计信息达不到质量要求，严重影响了决策者进行准确有效的决策，影响了企业稳定生存发展，造成经济利益流失。文章针对会计信息与经营决策的关系进行扩展分析，并提出如何提高会计信息质量去服务经营决策的几条途径。
In the socialism and in market economy's development process the operating decisions are the business management center. Administrative the function (plan , organize , lead , control with FOAK) all can't be seprated from decision-making other. But, accounting information is that the decision-maker carries out important managerial decisionmaking basis. What be provided accounting information cannot reach a quality requirement , have affected a decision-maker gravely carrying out the effective accurate decision-making since our country accountant returns a defect back to existence at present,the stable survival having affected enterprise develops , brings about economy benefit to run off. The article expands analysis specifically for accounting information and the managerial deci

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In the socialist market economy and the development of the process of business decision-making is the center of business management. Management of other functions (planning, organization, leadership, control and innovation) can not be separated from the decision-making.And accounting information for business decision-makers an important basis for decision-making, as a result of China's Accounting there are still deficiencies in the accounting information provided by the quality requirements can not seriously affected the decision-makers to carry out accurate and effective decision-making, affecting the stability of the survival and development of enterprises, caused by the loss of economic benefits. Based on the accounting information and management decision-making to extend the analysis of the relationship, and how to improve the quality of accounting information in decision-making to service a number of ways.
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