【摘要】 会计政策选择是从允许选用的会计原则和会计处理方法中选出适合企业实际情况的会计政策。我国上市公司在会计政策选择权上存在失衡及职业经理人市场不健全等问题,在一定程度上成为生成交易性会计政策选择乃至不可靠会计信息的温床。在契约理论之上发展而来的利益相关者理论能够更好地配置会计政策选择权,需要对其进行更深入地实证研究更多还原

【Abstract】 Accounting policy choice means that choosing the correct accounting polices from the accounting principles and accounting methods which are available.Accounting policy choice is always the most important study of financial accounting theory. Earlier in the 40s and 50s of20th century, the Westerns have started to pay more attention and study on the issue of accounting policy choice. Our country have concerned about it at recent years. The adscription of rights of accounting policy choice is the focus of it all the time. And many researchers have different attitude on this problem. So the aim of this article is discussing the issue of rights of accounting policy choice in China listed companies.更多还原