Exploration in the accounting policy choice adopted by the listing companies in China

The accounting choice for many companies in China can be attributed in target to the fulfillment of listing in stock market, and of collecting capital by means of distributing shares toward the public. Such a choice is not yet so standardized at present, and a general phenomenon indicates that quite a few companies are making use of accounting policy choice to do surplus management. In this sense, any regulation on accounting standard should be drafted in a step - by - step principle, and the department responsible for regulation drafting should confer the companies with accounting choice right in a cautious way. At same time, a good environment for company management is also necessary to regulate the choice in accounting policies.