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.
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.
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.
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