文中结合威廉姆森的效率式合同理论对人力资本入股情况下企业会计制度安排的机理进行了探析。
In this paper, I research the mechanism of human capital shareholding arrangement under enterprise accounting system with combination the efficiency of Williamson-type contract theory.
从长远来看，建立战略管理目标为导向的会计制度安排也是我国现代企业制度建设的重要组成部分。
In the long run, establishment of a new accounting standard also is an important task for modern enterprises in China.
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