Accounting Policy Option the Reason Knowledge of Motivation

A series of accounting standard of our country promulgate and implement make the autonomous right of enterprise accounting policy option unceasing increase, this reflects truthfully for enterprise that the substance of economic business is created condition. but at the same time, the big shareholder and management authorities who also gives enterprise control accounting surplus to offer opportunity. Tt's motivation that carries out accounting policy option how to deserve to study. The introduction of evaluate the accounting policy some theoretical viewpoint of selecting motivation. But now the inspection for these viewpoints still remains in continued research.