管理报酬契约与会计政策选择中的机会主义

Management Remuneration Contract and Opportunism and Efficiency in Accounting Policy Choosing.

会计政策选择中,经理可以根据管理报酬契约进行选择。一个理性的经理究竟采取机会主义式的还是有效率的会计政策选择,将会在会计政策选择对企业价值所产生的影响以及因管理报酬契约的存在对经理个人财富的影响之间进行权衡。

In accounting poling choosing, the manager can choose according management remuneration contract. A reasonable manager's accounting poling choosing of opportunism or efficiency should be weighed and balanced between the influence of the enterprise value from accounting poling choosing and that of manager's individual possessions from the existence of management remuneration contract.