Research On The Accounting Policy Choices Of Chinese Listed Companies

The accounting policy is the foundation that enterprise's accounting information turns into, and an important way of realization that an accountant gives play to the role of its function, and will produce the extensive social and economic consequence. Listed company as typical modern enterprise, accounting influence that policy chooses its more far-reaching and more general than that of general enterprises. Therefore, choose to be one of the important subjects for research in a research field of capital market in accounting policy of listed company. This text use norm and research approach that play chess, study of our country listed company accounting current situation that policy chooses and produce the mechanism systematically, and choose to do the profound discussion in accounting policy of the efficiency type to that how to guarantee . Chapter one, start with explaining basic conception at first, the meaning chosen to the policy , accounting policy and accounting policy has carried on detailed exposition; Then proceed from accounting goal , expound the fact that chooses the theory of the goal to develop in accounting policy under the guidance of accounting goal theory, draw I Congress count policy choice localization principle of goal; Finally, the development changes in the accounting policy of listed company of our country carried on phased division, and the characteristic of summarizing out the accounting policy of listed company of our country and choosing from it, namely person who lag behind and " pressing for the natural disposition ". Analyze my congress counts the policy and choose the current situation to lay the foundation for the ensuing chapters. Chapter two, the theoretical foundation that this chapter regards theory of the agreement as the accounting policy and chooses, the formulation, behavior and utility that are chosen to the accounting policy in terms of enterprise's agreement are made with analysis. Because of completeness that agreement exist, make the accounting policy chosen to become inevitable. Choose to give play to the role of its reducing agreement cost through managing remuneration agreement , debt agreement and political cost agreement mainly in accounting policy; Trust- act for existence of mechanism , make enterprise executive have accounting policy right to choose, information asymmetric to will bring efficiency type and opportunism type two kinds of accounting policies choose the behavior. The goal that we study is to set up complete mechanism to guarantee the efficiency type accounting policy is chosen, reduce the opportunism type accounting policy to choose. Chapter three, different accounting policy is it can influence accounting information decision behavior of user to choose, thus influence the distribution of the economic benefits and disposition of resources in the society, and choose to have economic consequences in namely the accounting policy. Its economic consequence reflects concretely on the impact on each accounting information user and national macroeconomics. The economic consequence has determined a administrator have motives to utilize the accounting policy to choose to carry on seeking and renting, in order to seize " rent " of the public field, have enumerated concrete seeking the behavior of renting and behaving, is it play chess model is it rent to it course and reason of behavior analyze to seek to set up. Chapter four is it withdraw as person who reduce eight assets of foundation assets occupy sizable proportion of the total value in listed company to count to plan, person who reduce is it count carry correct or not , many or major general concern listed company financial situation and objectivity of business performance directly to plan. Through to eight assets concrete analysis that prepare of reducing etc. , can see listed company is it utilize person who reduce plan accounting policy handle motive of profit to have, carry on detailed explanation to every motive , explain person who reduce plan accounting easy reason that handle policy. Chapter...