主观期望效用：主观期望效用是指决策者在面临风险时对经济机会的吸引力的主观感知。它将决策者的行为描述为使用主观期望效用，并由L. J. Savage在1954年进行了推广和公理化，之前由Ramsey和von Neumann进行了相关研究。主观期望效用理论结合了两个主观概念：个人效用函数和个人概率分布（通常基于贝叶斯概率理论）。
However, a prior discussion of subjectiveexpectedutility (SEU) model will be done to better understand the purpose of accounting and its products, accounting information.
然而，之前讨论的主观期望效用(SEU)模型可以更好地理解会计和其产品的目的，会计信息。
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The descriptive validity of subjectiveexpectedutility theory has been doubted all the time, more and more empirical research violates from the axioms of subjectiveexpectedutility theory.
Small misspecifications of preferences (as modeled via expectedutility), as well as views of the world or the market model (as modeled via subjective probabilities) are considered.