Research On The Accounting Policy Choices Of Listed Companies

The accounting policy is the foundation that enterprise's accounting information turns into, and an important way of realization that an accountant gives play to the role of its function, and will produce the extensive social and economic consequence. Listed company as typical modern enterprise, accounting influence that policy chooses its more far-reaching and more general than that of general enterprises. Therefore, choose to be one of the important subjects for research in a research field of capital market in accounting policy of listed company. For this reason, I choose to listed companies accounting policy options in this area for the study.In this paper, by analyzing the first listed company's accounting policy choices of domestic and foreign literature review in order to understand China's listed companies in the accounting policy choice of some of the features, principles; and then study the listed company's accounting policy choices of the motive, including the circumvention of market control motives, hidden dividend motives, the motives of the three debt contracts and accurately grasp the listed company's accounting policy choice is motivated by a company to understand why the choice of a policy rather than the premise of another policy; followed by an analysis of listed company's accounting policy choices problems, For example: lack of standardized accounting policy choices, accounting policy choices of the space is too large, the transparency of accounting policy choice is not high enough, the effect on the choice of accounting policies did not achieve the overall objective of optimizing, etc.; then the depth of analysis of these issues, and to find the formation of these the cause of the problem, in view of its accounting policy choices reflected in the issues raised standardized measures, from improving accounting standards, and strengthen auditing and supervision of certified public accountants, to strengthen the accounting career ability to judge and standardize the accounting policy choices, such as the disclosure of several aspects of the mechanism of listed companies the choice of normative acts, and they hope to optimize the listed company's accounting policy choices have reference; last through empirical analysis further confirmed the listed company's accounting policy choices and the causes of the problem is correct.