会计选择:契约理论视角分析

On the Accounting Selection:Contract Theory

企业选择不同的会计政策将导致经济利益在不同的利益集团间分配。企业的会计选择是由分红计划、债务契约和政治成本这 3个契约变量决定的。企业进行会计选择将对会计信息的需求者以及整个宏观经济产生影响。在特定契约条约的约束下 ,企业的最佳会计选择将实现企业资源配置的帕累托最优。

Enterprises' accounting selection will lead to wealth distribution among the interest groups.Bonus plan,debt contract and political cost are the three important contract variations which cause an enterprise to make accounting selection.Accounting selection makes economic influences upon the demand for accounting information and macroeconomy.Within bounds of definite contract,the enterprises' best accounting selection will fulfil Pareto optimality in resources disposition of enterprises.