1、合肥工業(yè)大學碩士學位論文我國上市公司會計政策選擇動機分析姓名：李慧申請學位級別：碩士專業(yè)：會計學指導教師：余志虎20090401AnResearchonMotivationofAccountingPolicyChoicesofChineseListedCompaniesABSTRACTSincereformandopeningup，Chinesestockmarkethasdevelopedrapidly，playingallincre

2、asinglyimportantroleinChineseeconomicsDisclosureofaccountinginformationoflistedcompaniesplaysavitalroleinthehealthydevelopmentofcapitalmarket，andaccountingpolicychoicesarethecoreelementsoftheaccountinginformationAtthesam

3、etime，accountingpolicychoicesalsohaveenormousimpactontheprosperityanddevelopmentoflistedcompaniesHowevertherearealotofproblemswhiletherapiddevelopmentofChinesestockmarketAmongofthem，oneoftheoutstandingproblemsisdistortio

4、nandinadequatedisclosureoftheaccountinginformationSo，itisnecessarytoimprovethequalityofaccountinginformationforthehealthydevelopmentofthestockmarket，andimprovingqualityofaccountingpolicychoicesarethefoundationofimproving

5、qualityofaccountinginformationNormlizingthebehaviorofaccountingpolicychoicesoflistedcompany’SisimportantandindispensablemeansofsuppressionoffalseaccountingInChinatheaccountingpolicychoicesbecomeinevitableforcompanieswith

6、constructionofthesocialistmarketeconomicsystemLearningfromChineseandforeignresearchresults，thispaperintroducesthetheoreticalbasisforaccountingpolicychoices，analyzestheefficiencyandopportunisticmotivesoftheaccountingpolic

7、ychoicesfromthepointofviewofcontractcosts，discussesthecauseandspecificmotivesofopportunisticchoicesofaccountingpolicyofChineselistedcompaniesdeeply，anddoesanempiricalresearchonselectingmotivationofaccountingpolicyFinally

8、，thisarticleproposesreasonablepolicymeasuresandrecommendationsonhowtostandardizetheselectionofaccountingpolicyandtoavoidopportunisticmotives，andpromotesthehealthydevelopmentofChinesestockmarketKeywords：accountingpolicych