一、上市公司财务包装　　的制度经济学分析　　新制度经济学家Ｔ·Ｗ·舒尔茨将制度定义为一种行为规则，这些规则涉及社会、政治及经济行为。制度由正式约束（如规则、法律、宪法）、非正式约束（如行为方式、习俗、自我施加的行为准则）、和他们的实施机制所组成。制度决定 Institutional Economics Analysis of Financial Packaging of Listed Companies The new institutional economist TW Schultz defines the system as a code of conduct that involves social, political and economic activities. Institutions consist of formal constraints (such as rules, laws, constitutions), informal constraints (such as behavior patterns, customs, self-imposed codes of conduct), and their implementation mechanisms. System decision