The Behavior Research About Enterprise’s Accounting Policy Choice

As China’s market economy development, the role of financial accountinginformation has become more evident, the object of their services are becomingincreasingly diversified. Meanwhile, the business environment in which thecomplexity and increasing uncertainty, business operations and their own economicsituations vary widely, from companies such as laws and regulations can not beprudent to allow the accounting treatment of a number of options to choose the rightprogram, can not properly accounted for and to achieve objective and fair reflection.In a sense, the appropriate accounting policy choice whether or not directly related tothe quality of financial information and business information users, according to thecorrect degree of decision-making, thereby affecting the optimal allocation ofeconomic resources and the healthy development of capital markets.February15,2006, the Ministry of Finance issued new accounting standards, theguidelines from the one basic accounting principles and38specific accountingguidelines for the composition, and on January1,2007from the first listed company,and encourages other corporate executives. Notwithstanding the new corporateaccounting standards, but the new guidelines remain the same as the old standards areleft to the professional accounting staff to determine the larger space. Therefore, theaccounting policy choice has become the focus of the implementation of accountingstandards. Corporate accounting recognition, measurement, recording and reporting ofthe entire accounting process is the process of accounting policy choice. History ofaccounting policy choice is largely the history of accounting development.Accounting information accounting policy is the foundation upon which to generate,but also to play its functional role of accounting specific means, with a wide range ofeconomic and social effects. Companies, creditors, investors and during the gamebetween the national interest is the accounting policy formulation, implementationand selection process. With the continuous development of China’s market economy,companies have been equipped with the accounting policy choices of the externalenvironment and internal conditions, the introduction of new accounting standards, onthe one hand to provide enterprises with a wider choice of accounting policy; on theother hand, Accounting policy choices for further constraints and a higher demand. Therefore, the choice of corporate accounting policy research, analysis of thecorporate accounting policy choices and the reasons for the problems and issues basedon the corresponding countermeasures, regulating the behavior of the accountingpolicy choices of great research value.In this paper, normative research and a combination of empirical researchmethods, theory with practice with the principles of the Public Company Accountingpolicy choice of the actual analysis of the status of accounting policy choice, that theaccounting policy choice problems, and proposed to regulate the way.