Based On Corporate Governance, Accounting Choice

Along with our national corporate reforming and stock market development, the accounting reforming , which takes established the high grade accountant criterion to as core , enables the enterprise to have the more accounting option. The fundamental research is further thorough along with accountings, causes to introduce take the economic as the foundation enterprise theory to the accounting theory research. Modern accounting develops maturely after the modern joint-stock company but forms gradually, and providing the financial report is primarily important characteristic, it can be said, the company governance to the management level restraint needs to gain the full information to make the safeguard, therefore the accounting choice within company governance for foundation, has become the important topic which the people is urgent needs to study.Looked from the research frame, this article altogether divides into four parts, content structure arrangement as follows:The first part mainly proposes questions we need to analyze and analysis method.The second part first analyses the company governance and accounting choice these two basic concepts to carry on the simple limits, proposes generalized accounting choice the concept and constructs the company governance analysis frame, And has carried on the summary and the analysis to company's nature, proposes this viewpoints that company's nature actually is group of not incomplete contracts combination. Then the angle has carried on in the system theoretical analysis to accounting choice from the company governance, the standard thesis actual analysis has provided the more solid theory support and the following foundation for us.The third part take the overseas English moral excellence date and so on thedeveloped country experience as a foundation, the spatial border area, the value orientation and the way chooses which from accountant relied on three angles simply to analyze the influence the company governance to accounting choice, obtained has governed under the pattern in each kind of company these three to be able to have very wide difference, or said has presented the different concrete characteristic, this can have the very big inspiration and the model for the following Chinese actual analysis.The fourth part mainly and unifies our country take the front theoretical analysis and the overseas practice research as the foundation the reality, first the our country corporation governance to present situation has carried on simple combing, the present situation to accounting which then unifies our country the reality to analyze the influence the company governance to corporate choice and present our country accounting choice, finally aimed at our country accounting choice present the present situation to propose some countermeasures.In brief, this article makes every effort to construct a quite perfect company governance analysis frame which under the angle of view accounting choice, and to the frame basic concept, the rationale, the experience and the counter measure suggested has carried on the system analysis, the future development can have a benefit our national accounting choice by the time.