Research On The Accounting Policy Choices Of Listed Companies In China

The accounting policy choice refers to the course of the administrative authority drafting the accounting policy according to the goal of enterprise or administrative authority, after comparing and analyzing to the various accounting principles, methods and processes. Along with the working up of market economy and the developing of capital market in China, the accounting policy choice is playing the more and more important role in the enterprise'financial information systems. The different accounting policy choices usually cause different accounting information, and bring different results and efficiencies to the correlative parties during profit and social resource distributing.This paper firstly states the present situation and dynamic status of the accounting policy research at home and abroad, then leads to the conception of accounting policy choice upon the basic signification of accounting policy. After detailed describing to the relative theory on accounting policy choice, this paper demonstrates the impersonal inevitability and subjective demand of the accounting policy choice. Then the paper briefly reviews the development and changes of the accounting policy choice of listed companies in China, it puts the emphases on the unveiling to the different actions of the accounting policy choice of listed companies in China, taking actual case as example, analyzes the reason of its existing. To avoid the opportunism trend of accounting policy, promote the healthy development of our capital market, this paper indicates 7 ways to make our accounting policy choice better.The opinion of this paper is: accounting policy exists impersonally, so the process to choose it is both the process of allotting profits and optimizing itself. So, to the accounting policy, the key is preventing misusing it and try to decrease the intention to misuse it. And take the action better, that means, allot profits and social resource fairly and correctly. According to the accounting condition in China, to optimize the accounting policy choice, it is necessary to perfect the relative rules, principles and process of accounting policy choice.