会计政策选择的契约论分析

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。文章从分析契约成本入手，阐述了我国与西方国家不同的会计政策选择动机，最后提出了优化会计政策选择行为的措施，包括完善公司治理机制、完善证券监管契约、完善会计准则、加强会计信息披露以厦加强审计监督等。

Accounting Policy Choice from Contract Costs

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. The article elaborates through contract cost analysis the different motives between China and the western countries in deciding on accounting policies, and puts forwards measures for optimum accounting policy choice by consummating corporate management mechanism, securities supervision contracts, accounting standards, accounting information disclosure and audit inspection.