...1937），主 张企业的契约性（the contractualnature ofthe firm）、企业契约的不完备性（the incompleteness of the contracts）以及由此导致的所有权的重要性（relevance of ownership）等观点；认为企业是“生产要素的交易，确切的说是劳动与资本的长期 权威...
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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.
契约的不完备性导致零售商考虑需要改进或改变与制造商间的交易； 对可占用性准租的渴望使零售商有动力摆脱制造商的限制，实施纵向一体化，开始开发并生产自己的品牌。
The eager of appropriable quasi-rents made the retail trader want to get rid of the limit of the manufacturer, carry out the longitudinal integration, and begin to develop and produce his own brand.
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