An Empirical Study On Mandatory Accounting Policy Changes Influence The Listed Company's Performance

Mandatory accounting policy changes are accounting system the establisher mandatory requests the enterprise makes the corresponding accounting policy changes, such as laws, regulations and government organizations, no matter whether the enterprise management to all must be implemented. Mandatory accounting policy change as the important content of accounting policy areas in recent years in China, more and more people concern every aspect.Based on the previous research achievements at home and abroad on the basis of normative research, through the method of combining empirical research, analyzes the change on the mandatory accounting policy effect of listed companies in the status quo, hope that through mandatory accounting policy changes of the listed company, the empirical research, the performance influence conclusion, accounting policies for improving the mandatory the correlative policy proposes.This paper firstly expounds the background and significance of the research topic, reviews the domestic and overseas scholars relevant mandatory modifying of accounting policy research, putting forward the train of thought. Then, the paper introduces in detail the mandatory accounting policy changes on the basic theory and corporate performance, through normative research, analyzes the change on the mandatory accounting policy listed companies in China, and the influences of business performance explained theoretically the mandatory accounting policy changes should help the listed company to the optimization of business performance. The third part through empirical research to be tested, the selection of 2006-2009 Shang Jiaosuo and listed in Shen Jiaosuo manufacturing listed companies as research samples, net assets yield, with total assets of profitability, and earnings per share and, net asset per share as a listed company by the business performance of the explanatory variables to mandatory accounting policy change for the specific actions explanatory variables, in explaining variable joined a dumb variables, and joined a dumb variables and the product items, explanatory variables used to verify the accounting policy changes mandatory to listed companies operating performance the impact, simultaneously, this article also leverage for the company size and the control. The empirical results show that mandatory accounting policy changes will promote the operating performance of listed companies in China. Finally, this paper for perfecting the mandatory accounting policy change policies put forward some feasible suggestions.