Research On The Accounting Policy Choice Based On The View Of Enterprise Contract

Accounting policy choice is an important subject in the accounting researches in the western countries. Especially in the last three decades, western scholars have made great effort on it and they have formed the system of theories that can be represented by the positive accounting theory. But in our country, the researches on the accounting policy choice started correspondingly late and have not form a complete system. The main purpose of this thesis lies in making use of the view of enterprise contract as leading, carrying on the research into the accounting policy choice of our country's enterprise, in order to get deep understanding of the internal mechanism of the choice of accounting policy and announce to public the special contractual motive of our country's enterprise. Then, the thesis regards the view of enterprise contract as the theoretical foundation, to set up the theories frame of the accounting policy choice and design concrete operating mechanism, guaranteeing the enterprise can achieve the goal of the enterprise's value maximized with all primary part satisfied when choosing the enterprise's accounting policy.According to this purpose, the structure of this thesis was arranged as follows:The first part looked back the domestic and international cultural heritage of accounting policy choice, draw lessens from it critically and sum up on this foundation to point out the direction of further research.The second part defined the accounting policy choice and its related basic conception, pointed out the reason of accounting policy choice exists and its influence factor etc; Then explained the contract nature of the enterprise and its relation with accounting, to finish the work of follow parts.The third part use the view of enterprise contract to analyze the condition of accounting policy choice of our country, and it is a focal point of this text too. The part analyze the behavior of three greatest contracts hypothesis of positive accounting theory in our country; Through an analysis of relevant data of Listed company of our country, the part point out the special contractual motive hypothesis of our country -"the hull resources hypothesis " and "the purpose to reissue stock hypothesis"The fourth part is a suggestion part of this thesis. According to the analysis of the parts before,...