Study on the Accounting Choice Behavior of Enterprise Senior Manager;

A research into the accounting choice of American companies was studied.

In the many factors restricting the accounting choice behaviors of the management authority, internal control is the basis, cooperation governance is the key, while property structure is prerequisite.

On several theoretical problems of accounting element;

In this paper,based on the necessity and feasibility of implementing water resources accounting,determination and record of accounting elements of water resources as well as setting of accounts are discussed.

This paper has made a comparative study of accounting elements between the two so as to interpret the actual significance of the issuance of the new rules.

Firstly,the paper discusses the determinant factors about establishment of accounting elments based on the importance of accounting elements and its differences among Statements of Financial Accounting Concepts(SFAC),and analyzes a relevant question why cash flow statement doesn t establish accounting elements.

But every conutry s accounting elements are completely different due to the differences in factors such as environ- ment.