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On Accounting Policy Choice of Listed Company in China's Steel Industry
Ji Zhang
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Abstract
The research on accounting policy choice of 38 listed companies in China's steel industry shows that there exist some prob-lems in steel listed companies when suffering serious impact from financial crisis such as surplus management means by accounting pol-icy choice,and simple content of accounting policy choice.Hence,we should construct qualified accounting principle system,regulate disclosure of accounting policy choice,increase education for accounting personnel to improve their quality,and guarantee rationality of accounting policy choice.