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运用企业契约理论对我国企业会计政策选择问题进行深入的探讨,明确了企业契约、会计契约和会计政策选择三者之间的关系,指出会计政策选择权是会计剩余控制权的主要内容,体现了企业契约的不完备性。这里认为西方关于影响企业会计政策选择的三大契约在我国有着特殊的表现形式,除此之外,我国还有其他一些特殊的契约动因值得研究。随着股权分置改革的成功和会计准则的国际趋同,对上述契约动因的深入研究和实证验证更有待深入。
The article also makes a deep discussion on the choice of accounting policies in Chinese enterprises by using firm contract theory. It clarifies the relationship between corporate contracts, accounting contracts and accounting policy choices. It points out that the choice of accounting policies is the main content of accounting residual control. Incompleteness of enterprise contract. Here we think that there are some special manifestations of the three major contracts that affect the choice of accounting policies in the West. In addition, there are other special contractual motivations worthy of study in China. With the success of the non-tradable share reform and the international convergence of accounting standards, the in-depth study and empirical verification of the above contractual motivations need to be further deepened.