Empirical Study On The Influence Factors Of Enterprises Accounting Policy Choices

Since 1960's, many professors have been studying the influence factors of enterprises accounting policy choices. Most empirical studies have been done by westerners, and they get great achievements. The same time, their studies are not perfect, finally they can't get a identical conclusion. Chinese professors start researching this topic from 1990's, they absorb foreign scholars'fruitful studies, but they can't make a complete system on this topic.Accounting policy choice is one of the key fields in accounting theory research. In this article, the author make his study beginning with the contract theory , he choose 638 companies as samples, and suggests:1) Managers possessing company's stock or not can influent enterprises'accounting policy choices.2) The ratio of assets and debt can influent enterprises'accounting policy choices.3) The scale of assets can influent enterprises'accounting policy choices.4) The company's operating situation can influent enterprises'accounting policy choices.5) Some special regulations of the capital market can influent enterprises'accounting policy choices.6) CPA's auditing suggestion can influent enterprises'accounting policy choices.Based upon the above reasons, a study using the methods of empirical research has been made on accounting policy choices. In this paper, the author use logistic regression, and make his conclusions: managers having salary in company or not, the scale of assets, the regulation of"ST", the company's operating situation influent enterprises'accounting policy choices.