Study On The Enterprises Accounting Policy Choices From The Aspect Of Accounting Ethics

The accounting policy is an important bridge which connects the accounting theory andaccounting practice，the accounting policy choice refers to the course of the administrativeauthority drafting the accounting policy according to the goal of enterprise or administrativeauthority，after comparing and analyzing to the various accounting principles，methods andprocesses. and accounting policy choices，which generate and directly have a great influence onthe financial report， run through the whole progress of the enterprise from accountingrecognition to accounting measurement，etc. Therefore，appropriate accounting policy choicesnot only affect the quality of enterprise accounting information，but also affect the optimalallocation of resources and the healthy development of the capital market. However, due to thelack of accounting ethics, the choices of accounting policies were deeply influenced by them.Under the condition that the choices of accounting policies seriously misconduct, it is veryparticularly important to do more and to strengthen the researches on the accounting policychoices from the aspect of accounting ethics.This paper，starting from the analysis of the accounting policy choices research at home andaboard，makes some researches on its concept,content, features, and target, and then study thetheoretical basis of accounting policy choices—the view of economic consequences and thetheories of accounting ethics. On the basis, this paper does a correlation analysis on the choice ofaccounting policies and accounting ethics, and researches the relationship of accounting ethicsand accounting policy choices from the aspect of Utilitarianism, Deontological theory, Confucianethics. then，with accounting ethics,makes an in-depth analysis of the problems arising during thechoice of accounting policies，to identify the root causes of those misconduct. Finally, this paperalso puts forward to three major strategies to improve the accounting policy choices based on theaccounting ethics.