问题如下:
In an enterprise risk management program,which data is considered to be more important, economic value or accounting performance?
选项:
A.Economic value because it will be more accurate.
B.Accounting performance because it will be more accurate.
C.The input of project-level managers should be considered before deciding which is more important.
D.It depend mostly on the objective of the ERM program.
解释:
D is correct.
考点:economic value vs. accounting value
解析:在ERM的框架下,选择的数据取决于其目的,economic value和accounting value都有自己适用的时候,比如,当目标是为了维持公司评级的话,需要更注重公司报表数据好看,这时候会计数据就会更重要一些。
这里economic value和accouting performance的区别在哪里