Management Of Listed Companies In China And The Accounting Policy Choice Causes Analysis

1. Background and SignificanceThe One Department states the destination and the significance of the thesis .The accounting policy choice in our country's company lasts the adjusting process .With the development and form of the corporation system .The enlargement of the operation and the rights,the relationships among the corporations become more and more complex. In all, the conditions give more spaces for the corporations in accounting policy choice. But the choice of accounting policy has the two sides .It not only has the positive aspect for the high quality information but also have the opposite sides.The accounting policy choice of listed companies is one of important task in capital market research .There are many results in the research. In western countries, the research is on the motivation of the accounting policy choice. But the research in our country not in the mentioned ones,but in the principal influence in this fields . For the purse in the thesis, the research in the accounting policy choice is meaningful. The author hope does the research in his aspect to find the cause of formation in the accounting policy choice.2. Structure and ContentsChapter 1:Firstly by introduce all countries to the definition of accountancy's policy,we induced the accountancy the essence of the policy concept. The concept of the policy choice makes the foul settle on this foundation to accountancy. Then we further introduced the accountancy policy choice of various classifications. By the analysis comparison, it is further clear in meaning accountancy. This primary function is for the sake of explicit textual research object. And owing to the outstanding antinomy of the present stage of our country lies in the accountancy who manages the authorities, the policy choice is mainly...