MBA毕业论文英文版II.docVIP

1.封面 分类号：（空缺） 密级：（空缺） UDC 编号：004002130 ? 硕士学位论文 Accounting Policy Choices of Guangzhou Pearl River Industry 学位申请人： XXXXX 导师姓名及职称： XXXXXX 专业名称： IMBA May 24, 2001 ABSTRACT The choice of accounting policy is one of the main topics in accountancy theory study as well as the financial management practice. The following paper delivers my research result about the choices of Guangzhou Pearl River Industrial Development Co. LTD, one of the public companies in China property industry. The case goes into two parts: introduction of the background information and analysis about the motivation and effect of any specific choice by the company. Comparing the significant change of Pearl River’s financial data caused by different accounting policy choices, it is clear to see the huge influence of one company’s accounting policy choices strategy, especially under the condition of China’s security market. Along with the improvement of regulation capability of Chinese government, however, the space for earnings management or financial cheating through illegal accounting policy choices will be limited. Companies in China will pay more attention in selecting the suitable accounting policy to correctly reflect their actual financial status and operation result in future. Key words: Guangzhou Pearl River Industrial Development Co. LTD, Public Company in Property Industry, Accounting Policy Choice ACKNOWLEGEMENTS I wish to thank Mr. Lixin Wang at Lingnan College, Zhongshan University for its helpful suggestions and advices. I am also very grateful to Mr. Wei Duan and Miss Serena Shen at Guangzhou Securities Co., LTD for assistance with information collection, and to Mr. Zhen Li and Mr. Antonio Huang for their help and assistance throughout this project. CONTENTS ABSTRACT Ⅰ ACKNOWLEDGMENTS Ⅱ CONTENTS Ⅲ Chapter 1 Research about Accounting Policy Choice 1 1.1 Definition and Contents of Accounting Policy