在中国，内生于管理层控制权收益的自利需要具有较大的隐蔽性，使得会计行为异化尤为严重。

In China, the intrinsic need to control rights for managers themselves has deeper disguise, and makes accounting alienation phenomena more serious.

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然而，近年来中国企业，特别是上市公司的会计行为异化问题非常严重，导致了严重的会计信息质量问题。

However, endless accounting behavior alienations took place in firms especially listed companies of China in recent years had caused lots of serious accounting information problems.

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报酬契约与公司会计行为的不相关性以及控制权收益的隐性，成为我国上市公司会计行为异化泛滥的重要原因。

That compensation contract does not relate to accounting behavior and the hidden nature of control right becomes the important cause of the alienation of accounting behavior in our country.

youdao

报酬契约与公司会计行为的不相关性以及控制权收益的隐性，成为我国上市公司会计行为异化泛滥的重要原因。

That compensation contract does not relate to accounting behavior and the hidden nature of control right becomes the important cause of the alienation of accounting behavior in our country.

youdao