契约安排与会计信息质量之间的关系是实证会计研究的一个重要问题。在现实中企业会计信息质量在很大程度上受到契约安排的影响。契约实质上也是一种协议。契约及契约安排作为人们之间交易的行为规则与制度和制度安排是等价的,实际上制度是种公共契约,这种契约是一个较大范围内的公众通过一定的公共选择程序共同达成的协议。 The relationship between contractual arrangements and the quality of accounting information is an important issue in empirical accounting research. In reality, the quality of corporate accounting information is greatly affected by contractual arrangements. The contract is essentially an agreement. Contract and contractual arrangements as the rules of conduct of transactions between people and the system and institutional arrangements are equivalent, in fact, the system is a kind of public contract, this contract is a large area of ​​public through a certain process of public choice of common consent protocol.