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.

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