The Relativity Analysis Between The Sustainable Development Of Enterprises And The Voluntary Accounting Policy Changes

With the development of economics' construction, enterprises gradually become the main economic part that has the position of legal body. And after entering into WTO, the enterprises of our country are faced with huge challenges. Facing to the sustainable development of enterprises ,the research of voluntary accounting policy changes is the important foundation and premise of the modern enterprise evaluating its economic result of accounting policy chooses and the behavior of optimizing an accouning policy choice, is the key of the enterprise digging the influence factor of accounting policy choice,setting up a new mechanism of a enterprise accounting policy choice and carrying out concordant relation of the enterprise benefits , is the important link of abundanting the index system to evaluate the sustainable development of enterprises and it also is the pioneer researching field that is being increasingly regarded on theories and practice of the sustainable development and the accounting policy changes.This paper ,on the base of the domestic and overseas theory and practice, researches the capacity of sustainable development of enterprises,designs the sustainable development of enterprises' evaluation index system, explains the means of the evaluation index system using the data of the listed companys in 2005 .At the same time, this paper,on the phenomenon of our country listed companies changing their policy,gathers the listed companies which have changed their accounting policy from 2001 to 2004,analyses the sustainable development capacity of them, validates the changes' influence with the sustainable development capacity,and tests that companies which have the sustainable development of enterprises have changed their accounting policy or not,that is the relativity analysis between the sustainable development of enterprises and the voluntary accounting policy changes.According to the results of research, this paper draws conclusions that companies always have their own aims by changing their accounting policy. Most of them don't only aim at development of their companies, but in order to cover their abuse in dealing. Therefor, as a whole companies who have changed their accounting policies don't have nice foreground, that can be said that companies which have capacipy of sustainable development of enterprises don't change the policies in natural dealing. Accounting policy changes block the sustainable development of enterprises to a large extent. From the charts, there will be educed that non-accounting policy changes of companies are higher than accounting policy changes of companies in the total level of sustainable development of enterprises. By the way of evaluing the influence of the capacity of sustainable development through gathering the data of companies which have changed their accounting policies voluntarily and researching between them, this paper draws a valuable conclusion that the sustainable development of enterprises and the voluntary accounting policy changes has a certain relativity finally.