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Paper:> Ask God for help
Originated from the appearance of contract theory, it is quite popular and convincing to expose some economic phenomena and write papers to explain some social and economic problems with contract viewpoint and contract thought. Many accounting theory researchers soon discovered this secret, so they introduced contract theory into the research of accounting problems, which made the research methods and achievements of accounting theory more diversified. In the research of accounting problems in recent years, many scholars have analyzed accounting objectives, accounting assumptions, accounting policies, accounting statements and many other accounting problems from the perspective of contract theory, which not only put forward some brand-new views, but also triggered a wider discussion. This paper also intends to re-examine the essence of accounting standards from the perspective of contract. (1) The origin of contract theory The so-called contract is an institutional device to adjust the rights and obligations of all parties in the process of commodity production and commodity exchange, and it is the product of the development of human society to a certain historical stage. Throughout the ages, the complexity and diversity of contract categories have attracted wide attention from people from all walks of life. Especially in today's society, people's cognition of contract has been greatly expanded, thus making new breakthroughs in the breadth and depth of contract theory and forming a systematic and rigorous theoretical system. Modern contract theory mainly includes enterprise contract theory, principal-agent contract theory and financial contract theory. Among them, the enterprise contract theory was founded by Coase in 1937, and later generations supplemented and improved it accordingly. The basic idea of this theory is that the enterprise itself is "a consortium of several contracts" and its organizational behavior is "the formation process of several contracts", so the enterprise must be contractual; Principal-agent contract theory is the most important development of contract theory in recent 30 years. The separation of ownership and management rights makes principal-agent become a common phenomenon, and the principal-agent contract is formed between managers and shareholders, whose main purpose is to maximize their respective interests. The theory of financial contract mainly studies the capital structure of enterprises, especially the debt contract. Its core content is financing mode, which aims to clarify the economic relationship between borrowers and lenders, determine the rights and obligations of both parties, and ultimately affect the distribution of benefits. (2) Accounting contract is one of the most basic social systems to regulate various human trading activities, and its contribution to maintaining transaction security and economic growth is obvious to all. and ...

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