上市公司会计政策选择管制——研究现状与动态分析

Research of Accounting Policy Choices Regulation of Listed Companies

会计政策是企业会计信息生成的基础。市场的不完全性、代理成本的存在、信息不对称以及影响非契约方的外部性,决定了会计政策选择管制的必要性和重要性。20世纪30年代以来,由于对上市公司会计政策选择管制的程度不断强化,上市公司会计政策选择管制的理论和实务研究即成为会计理论研究的重点领域。

Accounting policy is the basis of producing accounting information.It is very necessary and important to control the accounting policy choices of listed companies because of the uncompleted market,agency costs,information asymmetric and external in reality.The theory and practice of the accounting policy choices is an important research topic because the regulation of accounting policy choices was strengthened from 1930.This paper firstly analyzes literature about the accounting policy choices regulation in world,retrospects the practice of accounting policy choices regulation from 1990 and lastly offers the suggestion about the research of the accounting policy choices regulation in China.