一、会计操纵的客观必然性 １．会计准则的不完备性。会计准则的出现应该是私人订立契约成本过高所致，因为随着现代股份公司的出现，对企业来讲，要与众多的权益持有人分别签订契约，其契约成本必然太高；对于权益持有人来讲，会计信息已成为公共物品，因此必然存在“搭便车” First, the objective inevitability of accounting manipulation 1. Incompleteness of accounting standards. The emergence of accounting standards should be caused by the high contractual costs of private contracts. With the advent of modern joint-stock companies, it is necessary for enterprises to contract with a large number of equity holders with a high contractual cost. For the interests In terms of holders, accounting information has become a public good, so there must be “free riding”