Finally, from the perspective of three factors, the specific ideas and measures to monitor are put forward, in order to optimize and standardize the business of the accounting policy choices.
最后，本文从三个契约因素角度提出针对性的监管思路及措施，以进一步优化和规范企业的会计政策选择行为。
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。
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.
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。
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