The Study Of The Effective Control Of The Choice Behavior Of Listed Companies' Accounting Policies

Since reform and opening up, Chinese stock market has rapidly developed, and playing an increasingly important role in Chinese economics. Disclosure of accounting information of listed companies plays a vital role in the healthy development of capital market, and accounting policy choices are the core elements of the accounting information. Accounting policy is the foundation of enterprise accounting information generated, accounting functions play its important realization forms, and produces extensive social and economic consequences. As our accounting system construction, the choice of accounting policy will become the new accounting standards implementation of main methods and tools. Listed companies as a typical modern enterprises, how to choose the correct accounting policies and all circles of the society is the focus of the problem. However, there are a lot of problems while the rapid development of Chinese stock market. Among of them, one of the outstanding problems is distortion and inadequate disclosure of the accounting information. But the accountant to accounting information has been regarded as the final choice of accounting policy output in a long time. Because of different accounting policy choice, decided to enter the accounting information system, and the data of different methods of data processing collate different, thus forming different output. A policy of difference will cause a series of data changes. For example, the choice of fixed assets depreciation method, accelerated depreciation method and the method of lines between the different choices to produce great depreciation expense, thus, the income tax expenses of net income differences between the project; Depreciation still affect net value of fixed assets, total assets and liabilities according to produce great differences. Therefore, the choice of accounting policy is accounting work of "gene engineering". Different choices cause different combinations, and display the different characteristics of accounting data. So the choice of accounting policy is the core content of accounting research.The conclusion from home and abroad research, information asymmetry that enterprise managers opportunism motivation, and the separation of ownership rights administration makes the choice of accounting policies, master and accounting policy choice and enterprise so closely, affect every aspect of enterprise, which will ultimately affect the managers of the enterprise's interests to share. So in the accounting policies for managers will influence on the question of choice because the current mainstream two rights division of company management form of existence and will continue to exist. How to make full game, and restricting power that the choice of accounting policies, the fair sex is the focus of every stakeholder.In recent years, the listed company using accounting policy choice behavior for financial fraud, statements of case of window-dressing accounting policy choice in many enterprises is the trend, the enterprise has control of internal control, independent directors and supervisors, and external supervision and management non-existing follow the environmental changes, enterprise accounting personnel's quality and various stakeholders of the game, etc., have led to the choice of accounting policy control problem. In 2006, China has promulgated the accounting standards for enterprises to use uniform accounting system, to standardize the accounting behavior, but still leave enterprise certain accounting policy, then how enterprise surplus in the range of standard accounting policy choice? How the enterprise in two different types of accounting policy choice? Choose one enterprise accounting policies and don't choose another kind of motivation is what? These problems are related to the healthy development of Chinese listed company in China, market economy cans ever-improving major problems. Facing the increasingly fierce competition in the market now, the listed company to provide accounting information of accounting personnel the truthfulness and completeness, accuracy, put forward higher request. How to effectively control the choice of accounting policy, how to read the accounting policy choice behavior of complex information, how to better behind the supervision of a listed enterprise accounting policy choice behavior? This thesis is to solve the problem. At the same time, the accounting practice faced with international convergence of accounting, how to solve the problems which need one is the choice of accounting policy issues. Therefore, the choice of accounting policy research but important theoretical significance also has very important practical significance.With the establishment of the socialist market economy, the enterprise must be made of accounting policy choice behavior. So how to restrain this kind of behavior is very practical value. Based on the research results of the reference and, on the basis of the choice of accounting policies introduced the theory basis, from the perspective of theory analysis of accounting policy choice of efficiency and opportunism motivation, and further discusses the listed companies in China the opportunism behavior choice of accounting policy formation and specific motivation, and in the light of our present enterprise accounting policy choice of control behavior analysis, find out the reason. Then combined with case analysis. Finally, this paper is how to standardize the accounting policy choice in the choice of accounting policies and avoid medicalize put forward rationalization of policy measures and Suggestions to promote the listed companies in China, healthy, stable and development.