会议专题

Study of the Accounting Policy Choice Mechanism in Chinese Listed Companies

Accounting policies are the basis for generating accounting information, and its an important role to achieving the function form of accounting, which will produce a wide range of economic and social consequences.As a typical modern enterprise, the impact of accounting policy choice for the listed company is more common than the general corporate, which is far-reaching.Thus, it has become one of the important research topics to choose a listed companys accounting policies in the capital market research.In this paper, with the basic concept of accounting policies, combined with the theory of accounting policy choice, the choice of accounting policies is specified in the inevitability of the existence objective and subjective needs, but it is also subject to certain accounting policy choices facing business in the accounting environment. Contacting the actual situation of the accounting policy choice of Chinas listed companies, this paper has been used the standardized methods, analyzed many problems and its reasons on accounting policy of the listed companies in China.It has been analyzed the results and found a feasible way to solve the problem.

Accounting policy Accounting policy choice Listed Company

Dongsheng Tang

Accounting and Trade Department Chongqing City Management College Chongqing,China

国际会议

2011 3rd International Conference on Education Technology and Computer(2011第三届教育技术与计算机国际会议 ICETC2011)

成都

英文

835-839

2011-07-15(万方平台首次上网日期,不代表论文的发表时间)