Affect The Enterprise Management Accounting Policy Choice Factors Research

Government audit is carrying on the performance audit widely, at the same time, it should strengthen the management of self-performance. In the western countries, such as England, America and Australia, there is a great many of pages to introduce self-performance management of audit office in the the annual audit report submitted by the government audit office every year, like the audit cost, the situation of used fund, the personal performance assess, the number of audit suggestion and the situation of adopted suggestion. In Practical, the performance management of government audit could impel the audit institutions to administrate according to law, precaute the risk of audit, improve the the internal management of audit office, perfect the system of government auditing, fix craftsmanship, so as to supervise, evaluate and improve better perfermance of the other departments firstly, to give scope to the constructive function of the government audit in macro-economic secondly, and to protect the national economic security, to provide the suggestions and ideas for the country's economic development finally. In our country, with the publicitization of the informations of government audit and the stengthen of citizen's legal consciousness, government audit, as one of the public sectors, which performance has become the focus of the public attention. However, our country is just in the theoretical exploration stage of performance management of government audit, the reference, the use of the basic principles of economics and management, Starting from the contract theory, by enterprises of different stakeholders on the different needs of accounting information, focusing on the management thinking of the various factors accounting policy choice, and comparative studies to explore the norms of the institutional arrangements of accounting policy choice, for maximum least reduce the manager's opportunistic behavior.