In China, with the establishment of socialist market economic system, the accounting policy choices become a business necessity. The current accounting system has greater flexibility, leaving companies more options, and this change in accounting policy for the enterprise has provided preconditions. As the company management has the freedom to choose different accounting policies, and they would choose to maximize their utility or to maximize shareholder wealth, accounting policies, which is part of the change in accounting policy motivation. Explore the motivation for change in accounting policy is the purpose of this article. In this paper, the meaning of the accounting policies, accounting policy changes and change the conditions described, analysis of accounting policy changes arising from the intrinsic motivation and external conditions, reveal the change in accounting policy for Chinese enterprises motives, then let us inspiration as well as possible future direction of development. Key words：accounting policies change motivation inspiration direction
