Research On The Choice Of Accounting Policy Of Gem Listing Corporation

Accounting policy choice that companies in the real business happens to take handling, under the constraints of the guidelines, combined with their own actual situation, the need for accounting principles, methods of accounting and measurement basis for decisions and program execution. Accounting policy choices critical to the development of the company, the company is based on the preparation of financial statements. The company’s accounting policy choice on the one hand the quality of accounting information will have an effect of the company, on the other hand will have an effect on the growth of the capital market and optimization of allocation of social resources. Gem appear for our small and medium high-tech enterprises, the development of new industries to provide a platform for the implementation of the national science and technology innovation strategy has laid a solid foundation, is an indispensable part of the multi-level capital market development. Therefore, this article on the accounting policy choice to explore the gem market to ensure the healthy development of the gem market.Firstly, based on the domestic and foreign related accounting policy choice literature and relevant theories on the arrangement of the China and, according to the realistic situation of the gem, the accounting policy from the current situation of accounting measurement attributes, inventory valuation methods, long-term equity investment, the subsequent measurement of investment real estate, the subsequent measurement of the initial measurement of fixed assets and intangible assets confirm, exchange of non monetary assets measurement, mergers and other aspects of the choice of accounting policy analysis, find out the existing problems, summed up the gem internal reason to choose the listing Corporation accounting policy and external reasons for internal reasons from the corporate governance structure, incentive mechanism, the company engaged in the accountancy morality level and the level of knowledge, the company internal supervision mechanism were analyzed, and finally puts forward the specification of the gem City company accounting policy recommendations, enrich its theoretical system, so that the gem enterprise healthy growth.