针对行为会计理论的企业会计行为优化分析研究.pdfVIP

摘 要 摘 要 近年来，我国会计舞弊案件层出不穷，会计信息失真现象屡禁不止，致使社会上虚 假会计信息大量存在。这些不良会计行为严重破坏了经济发展的良性循环，干扰了国家 的宏观调控和市场经济秩序，阻碍了国民经济的快速发展。因此，有必要对我国会计行 为现状及其成因进行分析，如何优化会计行为己经成为我国丞需解决的一个现实问题。 本文以行为科学理论、现代委托代理理论、信息不对称理论为基础，以会计工作中 企业管理当局及会计人员的行为为主要研究对象，结合财政部公布的会计信息质量检查 公告，对我国会计行为现状进行剖析，并进一步阐述了我国不合理及违法会计行为产生 的原因。以对个体行为影响因素的分析为基础，从个体心理因素和外在环境因素两方面 来具体研究会计行为的影响因素。最后从会计行为规范、企业行为、监督机制、会计人 员行为等四方面提出了如何优化会计行为的途径和建议，希望能对解决当前严重的会计 信息失真问题有所帮助，为会计行为的优化提供新的建议和思路。 关键词 会计行为 优化 途径 I Abstract Abstract In recently years, China’s accounting fraud case emerge in endless and repeatedly, the phenomenon that distorted accounting information is hard to be prohibited which finally resulting in a large number of false accounting information in our society. These unfair accounting behaviors have destroyed the benign cycle of economic development seriously, disturbed the Macro-control of our country and the order of the market economy, hindered the rapid development of the national economy. Therefore, it is necessary to analyze the current situation and its causes of accounting behavior in our country, it is urgent problem how to improve accounting behavior. The thesis studies the present situation of accounting behavior and its existing problems with behavior science, modern entrust agent science and asymmetric information as a theory basis ，the enterprise management accounting and accounting staff as the main object of study behavior. This article studies the influencing factors on accounting behavior from two major of psychology and environment, based on analysis of influencing factors on individual behavior. The curre