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———*200433200135【】。。。。。。【】、2006。。、。。、、。2009。2012、。。。。34*71372118。。《》①。“”。。、。JensenandMeckling1976HolmstromandCosta1986SmithandWatts1992Biz-jaketal．1993。AryaandMittendorf2005DechowandSloan1991MurphyandZimmerman1993。Defuscoetal．1991Lie2005HeronandLie2007。2009。2011a。2010CEO。2011b、2012。、、200520082010。2011。。1。1、、30%。、350。②、、。。44①②《———5》。20086《》。、。。30%。。。。。。。。、。。。。、。、。。、6003151898。2001。20067。。20111115100%。。2012216。。。2006。。。20067、10316002006－2008。20069。《》、。20081。65%160056080%。2007。。2011112012454。39838%2840、、。201252012529。2。22006710316002006、2007、20086173、7408、888816009.13%8.94/25%2006910316002006、2007、20086173、7716、964516009.13%8.94/20081175560200792202007844810%5603.2%8.94/23340%、30%30%2012439828402012、2013、201415%201125%、56%、95%284028016.41/13。340%、30%30%201253952540.52012、2013、201418%201125%、56%、95%2540.516.41/、2010“”。2009“。”。。、。1．200671600、2965103。8.94/。。、、。45100。2007－200933.46、38.20、30.28641.27248381272。330%。20055079.06。200661732001－200320082005130%888820039051.25。31200620072008617374088888200560%92%130%60%39%32%220062007200847865473689260%20%20%。、、。。2．200712。9.1%3.2%。17556080%10011.5。8.94/20079220844810%。。。160056015.5320081200618.47200748.378.94。20072008。。2007200712。。。20124。39838.1%、、、284028016.41/。。7441201220132014201125%56%95%45625.6156940.7671175.96220122013201415%15%15%40%30%30%90%。。。2012201425%15%。2011201046%36500.49。。、、、3952540.516.41/15%18%。、。。。。1．200672520069520071227201247201258。、、。15200672413%。2007121226。201247③。。Wind5。52006.7.252007.12.272012.4.7%0.36－3.781.62%－3.33－6.18－1.0284③2011。0.36%。13%－3.33%。－3.78%－6.18%、。1.62%。。。。2．、④。62006、Wind。620062007200820092010201120127174.4314904.6918662.4023883.4624968.1036500.4962793.768712.059996.376214.601614.541435.358069.5814389.68%41.26107.7525.2127.984.5446.1972.0447.2252.7734.1226.0718.1538.3970.145886.253388.6910600.038908.8114431.1813078.2261423.533166.586213.7010777.995935.5514431.1813078.2211418.8162007107.75%25.21%27.98%4.54%。2007。。200750%。2007。201270.14%2012、。、。、94④、。。、。1．。。、。2．。。3．。。．2005．．292～101．2011．168～75．2009．9133～147．2011．．760～70．2011．．1118～126．2012．．11133～143．2008．．1199～109．2010．、．1173～87．2010．、．1188～100．2010．———．5141～149．2012．、．667～75AryaA．andB．Mittendorf．2005．OfferingStockOp-tionstoGaugeManagerialTalent．JournalofAccountingandE-conomics403189～210BizjakJ．M．J．A．BrickleyandJ．L．Coles．1993．Stock－basedIncentiveCompensationandInvestmentBehavior．JournalofAccountingandEconomics161349～372DechowP．M．andＲ．G．Sloan．1991．ExecutiveIncentivesandtheHorizonProblem．JournalofAccountingandEconomics14151～89DeFuscoＲ．A．T．S．ZornandＲ．Ｒ．Johnson．1991．TheAssociationBetweenExecutiveStockOptionPlanChangesandManagerialDecisionMaking．FinancialManage-ment20136～43HeronＲ．A．andE．Lie．2007．DoesBackdatingExplaintheStockPricePatternaroundExecutiveStockOptionGrants．JournalofFinancialEconomics832271～295HolmstromB．andJ．Ｒ．Costa．1986．ManagerialIncentivesandCapitalManagement．QuarterlyJournalofEco-nomics1014835～860JensenM．C．andW．H．Meckling．1976．TheoryoftheFirmMangerialBehaviorAgencyCostsandOwnershipStructure．JournalofFinancialEconomics34305～360LieE．2005．OntheTimingofCEOStockOptionA-wards．ManagementScience515802～812MurphyK．J．andJ．L．Zimmerman．1993．Finan-cialPerformanceSurroundingCEOTurnover．JournalofAc-countingandEconomics161273～315SmithC．W．andＲ．L．Watts．1992．TheInvest-mentOpportunitySetandCorporateFinancingDividendandCompensationPolicies．JournalofFinancialEconomics323263～29205AbstractsofMainPapersIdeasofTaxAccountingConceptualFrameworkGaiDiＲesearchofaccountingconceptualframeworkistheimportantcontentofaccountingtheoryresearch．Constructinglogicalholisticandsystematictaxaccountingconceptualframeworknotonlycanconsolidatethetheoreticalbasisoftaxaccountingbutalsocorrectlydefinetherelationshipbetweentaxaccountingandfinancialaccountingisbeneficialtoestablishandperfecttheaccountingdisciplinesystemstandardizetheaccountingpracticesavoidinconsistencyappearingobviousomissionsorcontrarytogenerallyacceptedaccountingprincipleinthetaxregulationsisbeneficialtoimprovethesys-temoftaxlawsandregulations．Basedontheexperiencesoffinancialaccountingconceptualframeworkthispaperaccordingtothebasicstructureoftaxaccountingpreliminaryconstructedtotaxaccountingconceptualframeworkthatthelogicstartingpointistaxaccountingobjectivetaxaccountingas-sumptiontaxaccountingprincipletaxaccountingelementandtaxaccountingprocedureforthebasicconceptsandlogic－levelconceptualframework．AStudyontheFrameworkCharacteristicandAdaptiveEfficiencyofAccountingLegalInstitutionsinTwoLegalSystemsCaoYueetal．ThebodyofaccountingandlegalsystemoftheBritainandtheUnitedStatesconsistsoftheconstitutionpropertylawcontractlawlawoftortinherit-ancelawcompanylawthestipulationofpropertyrightsandquantitiesinthebankruptcylawaswellastheaccountingstandards．Thecontinentallawismainlycomposedoftheconstitutioncivillawcommerciallawcompanylawandtaxlaw．WhilethebodyofaccountingandlegalsystemoftheBritainandtheUnitedStateshashigheradaptiveefficiencybycontrast．ThispaperdemonstratesthatthecontinentalpatternisaninevitablechoiceforChinatoestablishawell－or-deredmarketeconomybyusingtheSS