Analyses On The Preferences Of Accounting Policy In The Different Property Rights Type Enterprises

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 countries, the researches on the accounting policy choice started correspondingly late and have not form a complete system. The main purpose of the 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 analyze the preferences of the accounting policy choice of different property rights type enterprises in China. Then, the thesis put forward the policy proposals on how to address different types of enterprise monitoring.In this paper, the enterprises in China will be divided into two types, the China's state-owned enterprises and listed companies, the private enterprises. Starting from the contract theory, each type of corporate accounting policy choice preferences will be analyzed, according to the analysis of the western accounting policy choices on the three leases cause assumption that the compensation contract hypothesis, the hypothesis of debt and lease costs of the political hypothesis. With China's national conditions, the state-owned enterprises and listed companies are in favor of a surplus of management, in the accounting policy choices, and the private enterprises incline to the tax planning. Then the practical operations of the specific characteristics of the acts are cited in the text. Finally, from the perspective of three factors, the specific ideas and measures to monitor are put forward, in order to optimize and standardize the business of the accounting policy choices.