This paper makes research on the accounting change behaviors of Chinese listed companies in year 2003,and finds out the difference between various accounting change behaviors,among which accounting policy change behaviors tends to increase profit while accounting estimate and error correction behaviors tend to decrease profit;At the same time.

Taking accounting change standard as example.

As they have more rights of accounting policies and accounting estimates change, Chinese listed companys take more and more accounting change behavior.

This article has enumerated the listed company in which accounting changes in 2001-2004 year.

Contrast analysis on accounting process of between accounting policy change and major accounting mistake;

The concepts of accounting policy change, accounting estimate change and accounting error correction are often encountered in accounting practices.

This?paper tests market efficiency through examining its capability to identify the essence of change in accounting estimate.

We document and analyze the voluntary and mandatory accounting changes made in 1999,2001.

This paper is a study of the relationship between voluntary accou nting changes and mandatory accounting changes based on the samples of 1498 listed companies,among which voluntary accounting changes happened in 2007.