Accounting Policy Choice Based On Stakeholder Theory

Accounting policy choice is an extremely important subject in the accounting researches.Western scholars have made great effort on it and they have formed the system of theories that can be represented by the positive accounting theory.But in our country,the researches on the accounting policy choice started correspondingly late and have not formed a complete system. In recent years,stakeholder theory is playing the more and more important role in the corporate governance,so we have the research on the accounting policy choice based on stakeholder theory.We hope that it is helpful to researches on corporate governance and the accounting policy choice.This dissertation consists of four chapters:Chapter one puts forward the motive of selected topic and significance of research, and also briefly introduces research technique and the structure of this article. In this part,we also introduce the literature about the study of forecasting of financial distress overseas and in our country in order to understand the present research situation of the accounting policy choice and built the foundation for the analysis.Chapter two studies basic theories of accounting policy choice.We think the accounting policy choice is the specific behavior process.Since the choice is one kind of behavior,it has the behavior subject and object inevitably, as well as the behavior motive and the target. Therefore, we have discussed the accounting policy choice subject,object and motive as well as the target separately after putting forward the concepts of the accounting policy and the accounting policy choice from macroscopic and the microscopic two levels .Chapter three analyses the accounting policy choice behavior of stakeholders.Because the accounting policy choice subject is stakeholder, this chapter content has discussed the accounting policy choice behavior of stakeholders from macroscopic and microscopic levels.Regarding the...