最后，提出规范各利益相关主体行为及提高控制权转移效率的政策路径。
Finally, it puts forward the policy proposes of regulating behaviors of stakeholders and promoting effective control change.
但会计政策选择是有经济后果的，有意或恶意的选择会使社会财富在各利益主体之间的分配不公平，造成社会性问题。
But accounting policy choice has its economic consequences, intentional or vicious choice can distribute social wealth in interest groups unfairly, it also brings social problems.
论文指出政策执行涉及的是一种现存结构和关系的变更，各主体在这种变更中的障碍作用实际上是一种制度特征的体现。
The article pointed out that policy implementation was related to the change between the existing structure and relationship; the obstacles of all the mains actually reflect feature of the system.
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