3Kirby A. , Reichelstein S. , Sen P. , and Paik T. Y. Partici- pation, slack, and budget- based performance evaluation [J] . Journal of Accounting Research, 1991, 29 (1): 109 - 128.
4Reichelstein, S. Constructing incentive schemes for govern- ment contracts: An application of agency theory [J] The Ac-counting Review, 1992, 67 (4): 712 - 731.
5Rogerson, W. Overhead allocation and incentives for cost minimization in defense procurement [J] . The Accounting Review, 1992, 67 (4): 671 - 690.
7Rogerson, W.P. Simple Menus of Contracts in Cost--Based Procurement and Regulation. The American Economic Review, 2003, 93 (3): 919--926.
8桑德勒、哈特利:《国防经济学》,北京理工大学出版社,2007.
9Pupich D. W. , Lewis V. S. Combating principal--agent rela- tionship problems.. Use of the truth revealing incentive mechanism [R] . Monterey, California .. Naval Postgraduate School, 2007.
10Coughlan P.J. , Gates W. Innovations in defense acquisi- tion: asymmetric information and incentive contract design [R] . Monterey, California : Naval Postgraduate School, 2009.
