经营者信誉资本的存在给经营者带来了可置信的惩罚空间，因而使得会计契约能够有效地履行。
The managers' reputation capital works as the incredible punishment space, which makes it possible to effectively implement the accounting contract.
近年来，一种新的会计契约本质论正在悄然兴起。会计的契约本质理论建立在现代主流的企业契约理论的认识基础之上。
In recent years, a new social contract theory of accounting has been arising, and the contract nature of accounting is based on the theory of modern mainstream corporate contract.
为解决逆向选择和道德风险问题，会计被赋予决策有用性和契约有效性的功能。
To solve the problem of adverse selection and moral hazard, accounting is characterized decision usefulness and the validity of contract.
对决策有用的信息不一定能保证契约的有效，会计的决策有用性与契约有效性之间存在冲突。
Because the information useful in decision-making cannot ensure the validity of contract, there is a inconsistency between decision usefulness and validity of contract.
由于契约关系，会计人员很容易丧失独立性，违反职业道德。
Because of contracts, accountants are easy to lose their independence and run counter to the occupational morality.
在整个契约组合中具有权威地位的资本主体决定着会计信息产权。
Among the combination of contracts, the authoritative capital subject determines the property rights of accounting information.
会计诚信作为隐性契约，在企业契约体系中有其存在的必然性和独到的功能。
As an implicit contract, accounting integrity has its existing reason and original function in enterprise's contractual system.
结果发现：自愿性会计政策变更与报酬契约负相关，与所得税负相关，其余变量均无显著影响。
Our research results include that the voluntary accounting policy changes has a negative correlation with the compensation contracts and the tax.
会计政策选择中，经理可以根据管理报酬契约进行选择。
In accounting poling choosing, the manager can choose according management remuneration contract.
基于上述原因，论文运用理论分析和实证检验相结合的方法探讨我国上市公司组合会计政策选择的契约动因。
Based upon the above reasons, a study using the methods both of theoretic analysis and empirical testing has been made on contractual motivations of multiple accounting policy choices.
文章从企业契约视角解释了会计信息相关性与可靠性分离的原因。
Using contract theory, this paper explains the divergence of relevance and reliability of accounting information.
现代契约理论下的委托人缺失及产权不明引发的责任问题是会计诚信缺失的内在机理。
Duty issue resulted from consignor default and unclear property under modern contractual theory is an inner reason of accounting trust default.
通过一个委托代理模型分析，分析会计信息与经理人激励契约设计的关系。
Our paper use a model of client-agent to analyse the relation between accounting information and the design of managers' incentive contracts.
会计诚信作为企业契约交易主体对会计执行过程及其结果的一种理性要求，其实质同样是一种契约，我们称之为“会计诚信契约”。
Accounting faith, which is the rational requirement for the implementation and result by the transaction parties, actually is also a kind of contract that is called "accounting faith contract" here.
报酬契约的设计不仅基于管理激励的目的，还与经理会计行为密切相关。
The design of payment contract is not only based on the aim of stimulating management, but also has a deep connection with the accounting conduct of managing.
契约的不完备性导致会计政策选择权的必然存在，而不同的契约成本导致不同的会计政策选择动机。
The imperfectness of contracts causes the inevitable existence of accounting policy choices, and the different contract costs lead to different motives in accounting policy choice.
在此基础上，通过分析会计数据对各契约成本的牵制作用，为管理层利用债务重组准则进行盈余管理的动机提供了理论依据。
On this foundation, this paper supplies theory base for the managers' using debt restructuring rules to carry out earnings management by analyzing the effect of accounting data on bargaining costs.
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.
会计透明度是会计信息质量的全面概念，其理论视角有契约观、投资者保护观和信息观。
Accounting transparency is a comprehensive concept of the quality of accounting information. Its viewpoint includes contract view, investors protecting view and information view.
由于模糊论、契约论、社会经济环境、人类认识的局限性、会计本身等因素的影响，会计信息具有一定的模糊性。
Due to the impact of vague theory, contract theory, socio-economic environment, the limitations of human understanding and accounting itself, the information of accounting has a certain ambiguity.
最后说明，在契约不完善的条件下，经营者激励与约束机制不完善与会计造假两者存在着内在联系。
Lastly, show the inner relations between the management faultiness of the encouraging and constraining system and accounting cheat, under the condition of incomplete contract.
会计诚信是一项非正式制度安排，一种隐含契约，也是企业契约主体之间的信任关系表现。
Accounting faith is a kind og non-formal institutional arrangement and implicit contract, and the reflection of the trust relations between corporate contract parties.
本文接着根据契约理论，采用实证的方法探究企业自愿性会计政策变更的动因。
Under contract theory, the empirical method on enterprises's Accounting Voluntary Changed Policy explore the causes.
在不完全契约理论下，信息权力对会计稳定性具有影响。
Under the incomplete contract theory, information right has influence on the stability of accounting.
根据企业契约理论，会计人员只是企业生产者之一，他得到合同规定的固定工资并接受单位负责人的监督。
According to the contract theory, accountants of the enterprise are just laborers, who receive a fixed salary as stipulated by the contract and are supervised by the leaders in the work unit.
谁在企业组织这个契约中占绝对优势，谁就会在博弈中得到最大利益，会计人员选择立场也就偏向谁。
The one who holds a dominate position in the charter party of enterprise organization will make the supreme benefit in the game, and gain the inclination of the accountants' decision.
因此，会计信息是协调企业利益相关者的产物，会计信息的质量也就成了“契约”中的一个关键性的问题。
Accounting information is a product of conciliating the interest groups in an enterprise, whose quality thus is a key issue in the contract.
按信任的来源分类，会计诚信可以分为基于制度的会计诚信、基于契约的会计诚信与基于信誉的会计诚信三种。
By source of trust, accounting faith can be classified into three categories: institution-based accounting faith, contract-based accounting faith and credit-based accounting faith.
借鉴其他国家关于注册会计师民事责任的性质理论，我国注册会计师对委托人承担契约责任，对第三者承担侵权责任。
Using the theories of the nature of the CPAs' civil liability of other countries for reference, CPAs undertake contractual liability to the client and tort liability to the third party.
第三部分是契约理论与会计政策选择，从契约理论的角度对会计政策选择的产生原因、影响进行分析。
The third part is the contract theory and accounting policy choices, it discusses the motivation and effects of accounting policy choice from the perspective of contract theory.
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