Public Company Accounting Policy Choices

The accounting policy choice of listed companies is one of important tasks in capital market research. Although accounting academic research in this area has been achieved fruitful results, but we still can not say that the awareness of the accounting policy choices have to deck level. On the contrary, many problems still need to be further explored.For a long time, the accounting profession discuss excessively manipulation of accounting policies and accounting information from the quality perspective, while neglect the same thing that accounting policies and accounting information also has social attributes. Indeed, the accounting policy choice between the different stakeholders of the economic interest, it implies "rights". Accounting policy choices have strong dependence on property rights, their implementation and the fundamental mission is to change the structure of property rights, reflect property rights relations and safeguard property rights will. Therefore, I choose to study this problem from the perspective of Property Economics using normative and positive research methods. This field of research relative maturity, and therefore this is a difficult and challenging topic. The speech will inevitably have many shortcomings, I implore teachers correction.This paper is divided into five chapters.Chapter one begins with the question of research point of this paper. And then to briefly review the relevant documentation , to compara the concepts of property rights and ownership , and to analyze the concepts of accounting policy choice and surplus management . This paper is the neutral technical aspect of the accounting policy choice, rather than formulate level or manipulation level accounting policy choice. Therefore, the accounting policies rarely...