Study On The Choice Of Enterprise Accounting Policy Under The Circumstances Of Asymmetrical Information

Accounting policy is a concrete principle followed by enterprises in the accounting and an accounting processing method adopted by enterprises. Choice on accounting policy is not only a tool to fulfill the goals of enterprises and to carry out operation thought, but also a basis for the disclosure of accounting information. To dip into choice on accounting policy under the circumstances of asymmetrical information, as an important theory of microeconomics, is of great theoretical and realistic significance for boosting the enterprise competitiveness.The dissertation makes an analysis on relevant research achievements in the theory of asymmetrical information and choice on enterprise accounting policy and relevant problems arising from choice on enterprise accounting policy under the circumstances of asymmetrical information. The dissertation is divided into six parts.Part one, the preface, deals with background and significance, status quo of the study at domestic and abroad as well as study methods. Part two gives an introduction to the theory of the accounting policy choice. Part three brings the theory of asymmetrical information into choice on enterprise policy and analyzes the reason, objective inevitability and economic consequences of choice on enterprise policy.Part four, based on part three, discusses the factors influencing choice on enterprise policy under the circumstance of asymmetrical information. Part five tries to put forward the strategy for the choice. Part six, the closing, goes over all the main points mentioned in the dissertation and sets the future study direction. The dissertation lays a theoretical foundation for a deeper study and provides enterprises with a theory guide for related practice.