Research on the accountant policy choice of the listed company in China

Chinese listed company accountancy the policy choice exists a lot of problems,mainly having:The option is out of balance and exists the opportunism tendency choice at will sex is big and the form one,did not carry out the whole benefits to maximize.Because of the existence of many factors,the choice behavior of accountancy's policy is inevitable and existent,if don't adopt the measure to take in to guard against,the listed company makes use of accountancy's policy to carry on the surplus management unavoidable.For accountancy's policy,the key is to keep excessiveness from abuse,the motive that reduce to induct to abuse as far as possible,norm it chooses the behavior.