Analysis On The Choice Of Accounting Policies Of Listed Companies

The accounting policy choice of the enterprise should reflect the financial situation and the operation result of the enterprise.When the enterprise is operating condition,the primary solution should be the strategic transformation or the new profit growth point,rather than the financial policy of selecting the financial statement through the accounting policy.As the financial situation of listed companies directly affect the level of its share price,it has been much attention from the outside world.Accounting policies of enterprises directly affect the disclosure information of listed companies,and through the implementation of accounting policies to achieve the purpose of the various stakeholders.There are many stakeholders and the relationship is complicated,to achieve the interests of large shareholders.But on the other hand accounting principles are the basic rules of normative activities,the accounting profession needs to comply with the general principles of accounting principles,through the practice of special analysis of the choice of accounting policies and methods to ensure that the accounting information data accuracy,Time and space within the allowable,in favor of the interests of the company preferences.This paper mainly analyzes the financial situation of Gree Electric Company from four aspects.First of all,Gree's financial status.First,the financial statements analysis.This paper analyzes the financial statements of Gree Electric Company,observes the changes and links between the various years in the comparative report,and finds out the rules and anomalies.Second,the financial ratio analysis.Financial ratio through the various indicators can reflect the viability of enterprises.Such as whether the profitability of enterprises is still strong;whether the solvency of enterprises to make the creditors have confidence in the business to continue to borrow;operational capacity is still up to standard.Third,the accounting subjects analysis.Fourth,Gree power sales rebate accounting process analysis.Finally summarize the conclusions of this paper,Gree's "sales rebate" policy accounting treatment,to a certain extent,whitewash the Gree company's accounting information quality,while whitewashing the external financial report.Although the short term can be a better look,but the long term look at the choice of accounting policy can not improve the air conditioning industry environment,of course,can not achieve the real economy to improve the situation.By accounting policy choice makes the accounting statements data good sales or sales policy to shorten the efficiency of the behavior,are not substantially improve the market supply and demand,is unable to maintain and can not change the investor preferences.