Research On The Accounting Policy Choice Of China’s Listed Company

With the rapid development of China’s market economy, the requirement fo the quality ofaccounting information will become higher and higher. As the basis for generating corporatefinancial information, the situation of Accounting policy choice will have wide economicconsequence. In China’s economic market, listed company as the typical enterprise with greatinfluence, Its accounting policy choices have a profound effect on the capital market’s sustainableand stable development.In China listed company’s scope of business and its operating conditionsare different, and the economic environment has become increasingly complex and changeable, Ifaccounting policy can’t be chosen correctly, it will produce a huge impact on the enterprises’accounting business process and accounting information disclosure. Accounting policy choice isreasonable or not has a direct impact on the quality of corporate accounting information disclosure,If there is no real and reliable financial information, It will affect the users of accountinginformation to make a judgment decision. This is related to our ability to obtain the optimalallocation of economic resources, and whether or not the market economy can flourish. Therefore,the Public Company Accounting policy choice has become the important research questions in thefield of capital market research. Our country’s research on the Public Company Accounting policychoice was started in the early1990s,it started lately, and mainly used normative research,supplemented by empirical research and even fewer case studies. Our country’s accounting policychoice Normative research is mainly aimed at the meaning, causes, principles, factors andaccounting policy choice theory-based research, and there is rare of comprehensive exploration forthe current situation of the accounting policy choice of listed companies of our country and existingproblems, not to mention combining with real case analysis, so I select this topic. My aim is to dosome statistical analysis for China’s listed companies’ accounting policy choice disclosed in theannual report in recent years by sampling survey, and then infer the status quo and existingproblems of China’s Listed Companies’ accounting policy choice. I will carry on a deep analysis indetail for existing problems by selecting specific case, and then make targeted recommendations, atlast optimize the accounting policy choice of listed companies in China on the whole to providebetter theory basis.This paper combines normative research with sampling investigation and case analysis method,on the basis of related theory for the accounting policy choice of listed companies, on the basis ofthe related theory of the accounting policy choice of listed companies, analyses the listedcompanies’ Accounting policy choice status quo and existing problems through the sampling results, combines with a specific cases of Yihua to deeply analyze the current problems of accountingpolicy choice, at last I proposed what principles should our country listed company accountingpolicy choice follow and what factors should be considered, and put forward the constructivesuggestions for the reasonable and normative accounting policy choice.