The problems and countermeasures on accounting policy selection in China listed company

Accounting policy, the bridge and link of connecting accounting theory and practice, has extensive effect on the company accounting statements and capital market. In this article, Based on the basic concept of accounting policies and combined with the relevant accounting policy selection theory, it analysed the problems and reasons of China listed company in the process of the accounting policy selection, and sought to some feasible ways to optimize accounting policy selection for the listed company.