China's Automobile Manufacturing Industry Listed Company Accounting Policy Choices And Analysis

Because of different accounting own characteristics and external business environment,the accounting policy choice has become a necessity, choose different accounting policies will affect the company's financial information will ultimately affect users of financial information made pursuant to information decision making. This paper describes the theoretical analysis and statistical analysis of a combination of methods to analyze the issue of listed companies in China's automobile manufacturing aspects of the application of the accounting policy choices.The accounting policies and accounting policy choices as the theoretical basis, and related theories to sort out, and then introduced the contract theory, supply and demand theory,public choice theory, the economic consequences of the theory of rent-seeking theory and game theory, three kinds of accounting policy choice theory its impact on policy choices and expounded the necessity of accounting policy choice. Then, select the automotive industry in Shanghai and Shenzhen listed companies as samples, by their bad debt provision method of inventory valuation method to issue foreign currency exchange rates to select, related party transactions to determine the price of significant accounting policies and other nine statistical description and analyze, summarize China's automobile manufacturing industry listed company accounting policy choice application status, such as: provision for bad debts are mostly aging analysis, raw material pricing issue in the plan costing dominant, and finished products denominated issue tend to use the weighted average method, etc. Based on the analysis of the current situation of China's automobile industry points out policy options Public Company Accounting Problems. Finally, some suggestions for the problems reflected the hope that through these proposals to optimize the accounting policy choice of listed companies.