opportunism theory

基本解釋

The type of the choice of accounting policy in theory can be generally divided into opportunism and efficiency (or efficient contract) types.
會計政策選擇類型在理論上大體可分為機會主義型和效率（或有效契約）型。
Literatures on entry mode chooses transaction cost theory as their analysis base which suggests that protection of knowledge from the threat of opportunism is a primary drive of the choice of mode.
這個框架將知識為基礎(chǔ)的能力區(qū)分為建構(gòu)能力和組合能力，它們影響著進入模式的選擇。
How to standardize enterprise's behavior of accounting policy choice in order to realize the transformation from opportunism to efficiency has been a difficult problem in field of accounting theory.
如何規(guī)范企業(yè)會計政策的選擇行為，實現(xiàn)其從機會主義向效率的轉(zhuǎn)變，成為會計理論研究的一大難題。