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
