功能锁定假说

功能锁定假说认为：会计准则的选择在很大程度上影响到企业、政府及信贷提供方等相关利益集团的决策行为，即会计准则具有经济后果。

Functional fixation hypothesis believes that accounting standard setting , to a large extent , has effect on the decision making process of relevant interest groups , such as enterprises , government , creditors etc.

第3章介绍了选择性不实财务披露假说、委托代理理论与信息不对称、会计信息观与功能锁定假说，分析了上述理论（或假说）与收益平滑的关系。

In chapter 3 , the relevant theories of income smoothing including selective financial misrepresentation hypothesis , accounting information perspective , functional fixation hypothesis , principle-agent theory and information asymmetry were introduced . And the relationship between above mentioned theories ( or theoretic hypothesis ) and income smoothing was discussed .

功能锁定假说表明，人们对会计报表数字的先验认识限制了会计信息的作用，这证明会计政策选择是重要的。

Third , fixed function hypothesis shows the function of the number in accounting statements is confined by its users .

该章首先简单说明公允价值和管理层这两个基本概念，然后分别介绍经济后果学说、功能锁定假说、代理理论和激励理论。

The chapter begins with a brief description of these two basic concepts of fair value and executive , and then introduces the economic consequences of the doctrine , the function of locking hypothesis , agency theory and incentive theory .