| Because of its own characteristics and the external business environment, the choice of accounting policy becomes a necessity, an oppropriate choice directly affects the quality of corporate financial information and the decision of information users. For these reasons, this article uses theoretic analysis and descript statistical analysis method to explore the traits of accounting police choice in China's automobile listed company.This article first defined accounting policies and policy options, combining of accounting characteristics and social environment factors, and then indicated the necessity of policy options. Then the article introduced economic consequences theory, contract theory, gaming theory and the political process theory, which related to the accounting policy choice and summarized the synthesis effects of these theories. Then,the article selectd the auto industry in Shanghai and Shenzhen listed companies as samples.Through the analysis of nine kinds of accounting methods, such as bad debts, inventory valuation methods to issue, foreign currency exchane rates select, related-party transactions to determine prices and other significant accounting policies,the article summed up the traits of accounting policy choice in automotive industry preferences.For example, most provision for bad debts use aging analysis, and raw material pricing planned to issue take the dominant cost method, while the issue of valuation of finished products tend to use the weighted average method. Based on the analysis,the article launched common problems in all enterprises. Finally,the article proposed related comments in order to optimize accounting policy choice of listed companies. |
