The Research On The Accounting Policy Choice Of Chinese Listed Company

The accounting policy is the foundation that enterprises accounting information generated,and an important way of realization that an accountant gives play to the role of its function,and will produce a wide range of economic and social consequences.Listed companies as a typical modern enterprise,its accounting policy choices will be the impact of general business more common and far-reaching.Therefore, the accounting policy to be one of the important subjects for research in a research field of capital market in accounting policy of listed company. In accordance with the requirments of the Ministry of Finance,on feb.15,2006,the Ministry of Finance issued the new corporation accounting standards including one basic accounting standard and thirty-eight idiographic accounting standards,it symbolized the foundation of a corporation accounting standard system that will adapt to the economic development of our country and tend to international financial reporting standards,which is a milestone in the history of the accountant development of our country.The choice of accountant policy become the major methods and tools in implementing the new accounting standards. New accountant criterion putting into effect, surely is able to arouse alternative series of change of a listed company accountant policy, accountant policy chooses the main means and implement carrying out to becoming the new accountant criterion. A listed company is the modern enterprise organization form , how a listed company carries out accountant policy choice after the new accountant criterion carries out , how the condition accountant policy is chosen will become the problem that society shows solicitude for broadly. The accountant policy choice studying the new old accountant criterion is lower therefore has important significance.This paper studies our country Shanghai Stock Exchange A share listed company accountant policy choice condition under new or old accountant criterion on the basis the main body of a book which is studied in already research.Through described nature counts by the fact that policy choice is in progress to our country listed company accountant , the explaination that our country listed company issues alternative accountant policy diversity in new or old criterion and analyse an impact of new accountant criterion over our country listed company accountant policy choice, our country listed company accountant policy choices have problem under debuting the new old criterion then , carry out analysis of causes on the person and reach the new accountant criterion choosing the conclusion affecting a few to our country listed company accountant policy , And bring forward certain countermeasure and suggestion to standard our country listed company accountant policy choice finally. Main thesis content as follows:The first chapters introduce the main body of a book research background and significance , the thesis frame , thesis point being innovative and defects, study current situation has made a retrospect and to the thesis home and abroad. In part two,the boundary having set forth accountant policy choosing the relevance concept fixes seal ,the rationale accountant policy that accountant policy chooses choice cause , accountant policy chooses relation and administrative relation of surplus and accountant policy choose, and the thesis writing provides the theory basis. In part three,the condition choosing has carried out statistic analysis on a listed company accountant policy, and the accountant policy condition implementing front and back our country listed company to new accountant criterion has carried out analysis and comparison. In part four,by the fact that policy reaches our country listed company accountant to our country listed company accountant on the analytical basis choosing,policy there exists problem and cause in the middle choosing. In part five,specifically our country listed company accountant policy choice have the problem and have submitted alternative countermeasure of standard our country listed company accountant policy suggestion. In part six,study a conclusion reach a few important conclusions and point out the limitation that the thesis studies in studying from the thesis.