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Study On The Choice Of Financial Accounting Policy Under Market Economy

Posted on:2002-05-20Degree:MasterType:Thesis
Country:ChinaCandidate:X L SunFull Text:PDF
GTID:2156360032950517Subject:Political economy
Abstract/Summary:PDF Full Text Request
Every choice of accounting policy has its economic impact under market economy. The thesis makes an explanation of financial accounting policy and its economic impact and puts forward the objective possibility and subjective necessity of choosing accounting policy. The thesis also introduces Positive Accounting Theory based on the concept of contract costs and its three hypotheses ( Bonus Plan, Debt Covenant, Political Cost) of economic motive in the choice of accounting policy.The choice of accounting policy will be affected by many factors the thesis studies the outer space of the choice accounting environment (general environment and specific environment) and the guide of the choice conceptual framework for financial accounting; the thesis also makes a further explanation of restrictionism on the choice of accounting policy through studying accounting control (direct control and indirect control), various accounting standard patterns.As far as our country is concerned, the thesis makes a study of the choice of accounting policy in our country. The thesis makes an explanation of the conventional choice of accounting policy in general and puts forward some proposals for the choice of accounting policy of our country in macro and micro ways.
Keywords/Search Tags:financial accounting policy, economic impact, contract costs, accounting environment, conceptual framework for financial accounting, accounting control, accounting standards pattern
PDF Full Text Request
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