Accounting Policy Choices Based On Stakeholder Theory

Enterprise accounting policies are a joint name of accounting criterion,procedure and method which are chosen among the macroscopic accounting policies by a enterprise,and are able to reflect the enterprise`s financial stutus,economic performance and cash flow properly.Enterprise accounting policies put the accounting theory into practice,and are regarded as bridges and ties connected the accounting theory and accounting practice. The accounting policy is shown as a kind of technical specification of the accounting course in form,in fact its nature is a chess match rule or contract agreement of economic and political interests.The thesis chooses accounting policy as the object of study,based on the stakeholder theory. First,the thesis introduces the definitions of accounting policy,accounting policy choice and so on,discusses the relations among accounting policy,accounting theory and accounting practice,analysis the target and economic consequence of accounting policy choice. Then,from the point of view of stakeholders,thesis defines the different stakeholders related to accounting policy choice in a dynamic perspective , and makes a discussion about the different stakeholders on different needs of accounting information. Then the thesis expounds the positions of accounting policy choice,and makes a conclusion that stakeholders positions should stand for the position of accounting policy choices in theory,and to maximize stakeholder`s interest should be the goal of accounting policy options. But through analysis on the reality economic environment of accounting policy choice,and discussion on the influence from the mainly stakeholders,the thesis tries to identify the gap between theory position and reality position of accounting policy choice. Finally , the thesis proposes recommendations about co-governance that the mainly stakeholders may take part in the enterprises'accounting policy,and tries to build several measures and suggestions. In a word,the target of the thesis is making enterprises choice of accounting policies more scientific and effective, and ultimately to enhance the transparency of accounting information and reduce the information asymmetry, to provide useful accounting information for the interests of business-related decision-making.