会计政策选择的效率性分析

会计政策选择类型在理论上大体可分为机会主义型和效率(或有效契约)型。会计政策选择具有效率性,但也为经理人员的机会主义行为打开了大门。在我国,由于企业缺乏一系列有效的激励约束机制,会计政策选择的机会主义仍然严重。为此,必须建立适合我国企业有效的激励约束机制。

Analysis on the Efficiency Quality of the Choice of Accounting Policy

The type of the choice of accounting policy in theory can be generally divided into opportunism and efficiency (or efficient contract) types. The choice of accounting policy has the efficiency quality, but it also provides the possibility for opportunism behavior of handlers. Because the corporations in China are lack of a series of efficient bestirring and restrictive mechanism, the opportunism of the choice of accounting policy is still serious. Therefor we must establish an efficient bestirring and restrictive mechanism suitable for Chinese corporations.