Study On Supervision Of Accounting Policy Choice

Accounting policies are the foundation of producing corporation accounting information,and they are the important tools to make accounting get good functions.Different choices of accounting policies would produce different accounting information,which influence the benefit and police decision of different benefit groups,for the more, leading to different social economic result and influencing the development and consummation of capital market.The paper discusses the necessity and feasibility and aim of choosing accounting policies according to Accounting policies and the theory of choosing accounting policies,analyzing the motive of corporation's accounting police choice and economic result which is lead by chosen policies according to the theory of supervising.The paper states the motive of reasonably choosing accounting policies is to make accounting information realer and more reliable. However empirical study states choosing accounting policies has been becoming the useful tools of controlling profit and getting private benefit to great extent to corporation administrators.Corporations' practicing fraud through choosing accounting policies leads to serious economy result,which embodies influence to quality of accounting information and to investors and creditors and stock market and value of corporation and social economic orders and so on.Its result seriously weakens resource contribution of stock market,and lead to negative influence to market economy order of socialism.It is necessary to supervise the choosing of accounting policies for the standardization of choosing accounting policies. Atlast part the paper analyses present conditions about Supervision to choosing accounting policies,and find that the problems about choosing accounting policies are the shortage of law and the vacancy of government Supervision and the weakness of corporation's internal Supervision.So the paper proposes(1) corporation structure should be consummate.(2) internal accounting control should be strengthen through corporation itself.(3) government Supervision system and audit system of registered accounts and lawsuit system of investors should be standardized.All above that will consummate our country's Supervision system of choosing accounting policies.