Research On Accounting Policy Choice Restraint Mechanism Of Listed Company

The accounting policy choice of listed companies is the objective existence, and has an economical consequences. It is not random, which must observe certain principle and be subjected to certain restrictions. This article adopts the method of standard research. It not only analyzes the accounting policy choice restraint mechanism of listed companies, which contains the internal control restraint mechanism, the corporate overnance restraint mechanism, credibility constraint mechanism, accountant criterion restraint mechanism, the government supervising and managing restraint mechanism as well as the audit surveillance mechanism and so on. but also points out the problem existed in the accounting policy choice restraint mechanism of listed companies in our country.In the middle of the multitudinous restraint mechanisms, the registered accountants audit surveillance mechanism wons universal concerns as an important means of the external regulations on enterprise accounting statements. This article focuses on the Auditing supervision and restraining mechanism. To enhances audit surveillance restraint on Accounting Policy Choice Restraint Mechanism of listed company is to improve the audit quality, which is the complex compounds of technical connotation and independent connotation, the two indispensable. Through the analyses on the essence of audit surveillance independent connotation and the technical connotation, the relationship between quality audit, the Status and development of audit surveillance independent and Auditors industry expertise in our country, It plays a role in the audit surveillance restraint on Accounting Policy Choice Restraint Mechanism of listed company, providing a basis; further gives a beneficial enlightenment on our Registered accountants future development.