Section two expatiate on the factors influence on accountant policy choosing from the point view of agreements with shareholders , creditors and government chapter 2 the enterprise evaluation theories overview section 1 introduce the main theories of western accomplishment evaluation including the du pont analyzing system , method of wore grade point method , equilibrium count card , and evaluate their advantages and shortcomings section 2 introduce status of domestic enterprise evaluating theories and practice 第二节从公司与股东、债权人、政府的合约角度阐述会计政策选择的影响因素。第二章企业业绩评价理论综述第一节阐述西方业绩评价主要理论论：包括杜邦分析法，沃尔评分法，平衡计分卡，分别评价它们的优缺点和应用。第二节阐述我国企业绩效评价的理论和实践。
