把下面这段文字译成英文摘要本文从新制度经济学的企业所有权理论出发,对会计准则的产生及其制定权的归属提出经济解释.会计准则的产生与制定权的归属缘于降低交易费用的需要.为

Question

把下面这段文字译成英文
【摘要】本文从新制度经济学的企业所有权理论出发,对会计准则的产生及其制定权的归属提出经济解释.会计准则的产生与制定权的归属缘于降低交易费用的需要.为什么可以降低交易
费用,有学者从索取权出发进行了分析,本文则从控制权的角度进行了讨论:为了遏制经理的“特定控制权收益”,政府拥有了会计准则的制定权,而经理仅拥有了在会计准则框架内作出会计判断的权力.本文认为控制权角度的解释在以股份公司为主的经济环境中是更加有力的.帮忙译成英文,

Answer 1

Abstract:This paper from the New Institutional Economics enterprise ownership theory,the formation of the accounting standards and the development of economic ownership of the right to explain.Accounting standards and have the power to draw up attribution because of the need to reduce transaction costs.Why can reduce transaction
Expense,and scholars from starting from the right to an analysis of the control of the paper from the point of view of the discussion:In order to curb manager of "specific control of the proceeds",and the government has the right to the development of accounting standards,but only with the manager in the accounting within the framework of criteria to judge the power of accounting.This article holds that the right of control perspective to the interpretation of the shares in the companies in the economic environment is more effective