一、契约理论及经理人会计行为的含义契约理论是20世纪30年代以来形成的一种主流企业理论。1937年,科斯依据交易和交易费用来阐述企业的性质,将企业的性质概括为“企业是产生要素的交易”,确切的说是“劳动与资本的长期权威性的契约关系”。契约理论认为企业是“一系列和约的连 First, the contract theory and manager of the accounting behavior of the meaning of contract theory is the 1930s formed a mainstream business theory. In 1937, Coase expounded the nature of an enterprise on the basis of transaction and transaction costs, and generalized the nature of the enterprise as “the enterprise is the factor producing transaction” or rather the “long-term authoritative contractual relationship between labor and capital.” Contract theory that the business is "a series of peace treaty