Research On The Accounting Policy Choice Of Chinese Listed Companies

The 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 found 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. It started from 1990s and is consisted of conception, the reason, the content, the principle and the target of the accounting policy choice. It's nobody research on the present situation of the accounting policy choice of Chinese listed companies overall. So I choose this subject, using descriptive statistics and analysis, mean to discover the current situation of the accounting policy choice, through the analysis of the accounting methods that the listed companies choose. Meanwhile the paper will put forward the suggestion of improving.According to this purpose, the structure of this thesis was arranged as follows:Chapter one: Defined the accounting policy choice and its related basic conception, then looked back the international and domestic cultural heritage of the accounting policy choice, pointed out the significance on the theory and practice also the methods to research this subject. Chapter two: Pointed out the theory basics of the accounting policy choice. Chapter three: The statistics of the accounting policy choice of 276 Chinese listed companies from nine sides, in order to reveal the current situation of the accounting policy choice. Chapter four: The analysis of the accounting policy choice, and pointed out the problems that existed. Chapter five: To solve the mentioned problems in the chapter four, the paper suggested that it should improve of the accounting policy choice from the one side such as company government, etc and the other side such as the supervision department, the accounting madding department and CPA's etc.