Research On The Accounting Policy Choices Of Listed Companies In China

The enterprise accounting policy choice refers to according to the specific environment,the specific enterprise managers do the specific accounting treatment as the basis of relevant laws and regulations, comparison and analysis alternative accounting method, principle, basis and the procedure, which worked processing the decision-making process. The enterprise accounting policy choice is throughout in the accounting recognition, measurement and reporting of the entire process, can be said without exaggeration enterprise financial and accounting reports formation process is a process.which a series of accounting policy choice were made.Therefore, whether appropriately the choice of an accounting policy, relates directly to accounting information quality that enterprise supply to external information users, affect the decisions the information users make according to the accounting information.Firstly, the article expound the background of research, significance of research and the research status about domestic and foreign enterprise accounting policy choice, and then go along the logical process of policy-accounting policy- choice of accounting policy, leads to the concept, characteristic and classification of the accounting policy choice. And on the basis of the contract theory, the principal-agent theory, the game theory, the stakeholder theory, the information asymmetry and the related theory about accounting policy choice be expounded in detail, points out the necessity of accounting policy choice. Then, in combination with the specific case of the listed company reveals the existed problems about listed companies in China in selecting accounting policy, analyses the four sorts of main reasons lead to these problems, and advances some Suggestions related specifications in the light of these problems.The choice of enterprise accounting policy has its existing objective necessity and in the process of choose accompanying game of the social economic benefits and political interest Therefore, the key of the enterprise accounting policy choice, is to prevent abuse of enterprises accounting policy choice rights to undertake profit adjustment and statements whitewash. According to the specific accounting environment of the China's listed companies, must do from various aspects of standarding accounting policy choice principle, perfecting the accounting standard system, perfecting the corporate governance structure, and optimizing the certified public accountants audit behavior, improving the whole quality of accounting person and so on, in order to achieve the purpose of optimized.