Stakeholders In The Accounting Policy Choices

Standing on modern theory of corporation governance: stakeholder theory,this article's research object according to accountant-policy-choice that is important means to resolve conflict of interest between stakeholders. From the point of view of stakeholder together governance, study behavior that they influence accountant policy choice. In this article, we use technique of standardization-research probe into hypostases of accountant-policy-choice that is one of systems arranging conflict of interest between stakeholders. For maximum benefit, every stakeholder influence accountant-policy-choice of enterprise by various ways. According to stakeholder theory and positive accounting theory and combine to pre-requisite that stakeholder participate in accountant-policy-choice, discuss the aim and force of the stakeholder influence accountant policy choice. According to the character ofsecurities business and corporation governance of our country--Bigstate- stock and control by interior person, using Positive accounting theory to study corporation of our country, reveal the abuse of accountant-policy-choice in corporation of our country.