The Public Company Accounting Policy Choice Preference Research In Our Country

Along with market economy gradually improve and the development of capital market in our country, accounting policy choice in the enterprise accounting information system plays a more and more important role. Enterprise should according to the long-term development goals, in accounting standards and regulations allow range, choose accounting policy choice According to their own development needs. Accounting policy choice is always runs through the financial activities of enterprises, the accounting policy choice whether appropriate, directly affect the enterprise financial information quality, influence the information user’s decision-making, thus influence the optimal allocation of economic resources and the healthy development of capital market.First of all, this paper expounds the definition of accounting policies and accounting policy choice, then discussed the contract theory, information economics theory, stakeholder theory and game theory, and deeply analyzed the theory of four comprehensive influences on the enterprise accounting policy choice. On the basis of relevant theories, the choice is transportation industry in our country listed on the Shenzhen stock exchange34non ST company as the research sample, selection of three consecutive years from2010to2012annual report data, Systematically analyzed the transportation equipment manufacturing industry in our country listed company accounting policy choice preferences, on the basis of preference analysis, find out the transportation manufacturing problems universally existing in the accounting policy choice of listed companies, and then through the concrete application in transportation manufacturing listed companies, Proposed our country transportation manufacturing specifications of the opinions on the accounting policy choice, hope can through these Suggestions to the transportation manufacturing listed companies accounting policy combination optimization.