本文分析了在金融契约不完备条件下资本结构对公司治理结构的作用机制。
The paper analyses the functions and its mechanisms that the capital structure has on the corporation governing structure under the condition of the imperfect of financial contracts.
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.
内容提要契约作为制约我国农村土地产权制度效率的重要因素，其本身具有不完备特性。
As an important factor of restricting the land property institutions efficiency in China rural areas, the contract is incomplete.
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