企业高层管理人员会计选择行为分析

会计选择是实证会计研究的重心，目的是试图解释和预测各种利益集团为何选择不同的会计方法或会计准则。文章重点分析了高层管理人员替换、管理人员的报酬方案以及债务契约中的财务限制条款等几种情形对企业高层管理人员会计选择行为的影响，希望有助于投资者、债权人、政府、财务分析师、审计师等各利益集团和中介方在判断企业的业绩状况时，能够正确地预测和把握企业管理当局的会计利润操纵行为，并用以客观地估计企业的报告利益与真实业绩之间可能存在的偏差。

Study on the Accounting Choice Behavior of Enterprise Senior Manager

Accounting choice is the core of empirical accounting study, with the attempt to explain and forecast why different interests parties choose different account methods or accounting principles. The paper mainly analyzed the influence of substitution of senior management, the reward of management personnel, and the restriction provisions of debt contract on the accounting choice behavior, with the hope that it could be beneficial to the investor, debtor, government, financial analyst, auditor and intermediate agency to forecast and control appropriately the accounting profit manipulation, and estimate objectively the difference of reported interest and the real performance.