The Research On The Accounting Policy Choice Of Listed Company

The choice of the accounting policy refers to the course of the enterprise administrative authority drafts the accounting policy according to enterprise's goal or administrative authority own goal. Because of the uncertainty of the objective world and the complexity of the economic business, the accounting fills with judge and choose from start to finish. Moreover the completeness and the flexibility of the relevant accounting criterion leaves listed company the space to carry on the choice of the accounting policy.In this paper, the writer attempts to analyse several relevant respects of the accounting policy of listed company in order to understand the some characteristics of the accounting policy choice of our country's listed company. At first, the writer analyse the motive of the choice of the accounting policy of our country's listed company through the comparative method. Then the statistical analysis is carried on to research the accounting policy that is adopted by several trades listed companies. Based on the analysis, writer puts forward that we should take the measure which suit our country's national conditions, to standardize the accounting policy choice of listed company.The paper is divided into five chapters. Chapter one is about the summary of the choice of accounting policy. Chapter two is about the motive of the accounting policy choice of listed company. The researches on the motive of the abroad concentrate on: agreement, fixed price of the assets, influence the outside third party. Our country's listed company mostly concentrates on influencing the price of stocks in the first and secondary market. Chapter three is about the common points and difference points on the choice of listed company. In the chapter, writer carries on statistical analysis to the accounting policy of listed company of our country. Based on result of statistical analysis, Chapter four discusses whether we should revise accounting criterion in order to narrow the space of the accounting policy choice of listed company. Propose to set up the good order in the accounting land to impel the listed company to adopt the suitable accounting policy by perfecting the external administration structure and internal supervision mechanism. Chapter five probes into relation between the accounting policy choice and the tax saving.