China's Listed Companies Accounting Policy Choice Research: Institutional Analysis And Game Analysis

Accounting really counts in the development of society and economy. Accounting policies are the basis of the creation of accounting information and an important way for accounting to play its roles, producing extensive social and economic consequences. So whether at the macrocosm level or the microcosm level, accounting policies choices should be paid attention to. The whole dissertation studied the problems of accounting policies choices in five parts. The part one mainly covers some basic theory about accounting policies choices. The part two is the empirical study of the accounting policies choices of the listed companies of our country. At the last part, the author brings forward policy-making advices and resolution of problems involved with the accounting policies choices of listed companies of our country.The dissertation, based on modern contract economics theory, makes some new analyses of enterprise accounting policies. Different accounting policies choices will result in different accounting information. This dissertation is intended to discuss the choices of accounting policies, discussing all factors associated with the accounting policies choices, analyzing the history background, current situation and improvements of the accounting policies choices in China.