Contract idea is an embodiment of intrinsic value of contract relationship in human being s thought and ideology,becomes the most important spiritual consciousness and thought resource which constructs modern social relationship because of its composition of independent,equal and right consciousness.

Because China is currently in the transition,they should be integrated into the contract idea in our country and become the consciousness of Chinese officials and common people in building the government governed by law.

In order to stress contract idea and construction of harmonious society,we should try to improve moral idea,law ensuring,goods economy and supervision of public opinion,to get some spirital condition for harmonious society.

From the visual angle of contract idea, the essay illuminates the realistic importance of respecting private power, respecting contract and company s self-government to the cultivation and development of market economy by analyzing the essence and form of company s self-government in market economy.

The concept of contract ,which possesses harmonious and competitive adjustive function, bears the important task nicely.

In today s China where the economy and the society are all dominated by the contract, introducing and promoting the concept of contract will surely provide spiritual foundation for the establishment o.

Abstract: This paper, taking usefulness of accounting earnings information as starting point, utilizes simple regression model and studies the function of accounting earnings from three side that "information perspective", "valuation perspective", "contract perspective".