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企业的会计选择行为是企业所采用的会计政策的反映,企业对会计政策的选择贯穿于会计确认、计量、记录、报告等环节构成的整个会计过程。从契约理论出发,企业选择不同的会计政策,与管理报酬契约、债务契约和政府契约密切相关。会计政策选择可能存在机会主义,但是也存在效率性,因此要扬长避短,通过政策引导尽量发挥会计政策选择的效率性。
The accounting choice behavior of the enterprise is the reflection of the accounting policy adopted by the enterprise. The choice of the accounting policy throughout the enterprise throughout the accounting process constituted by the accounting confirmation, measurement, record, report and other links. From the contract theory, enterprises choose different accounting policies, and the management of remuneration contracts, debt contracts and government contracts are closely related. There may be opportunism in the choice of accounting policy, but there are also efficiency, so we should avoid weaknesses and guide the policy to maximize the efficiency of the choice of accounting policies.