本文以会计行为内容为依托,产生了会计行为准则以及对会计中的不良行为的有效控制,比如法律制度的控制,根据制度的制定者的不同,进行内部与外部的双重控制,在控制过程中,强调会计行为的合法性与准确性等,除此之外,论述了在道德方面对会计行为的控制,加强法律与道德的双重综合控制手段,以此来规范会计的不法行为,希望能够给予同行以借鉴与参考。 Based on the content of accounting behavior, this article has produced the accounting code of conduct and the effective control of the bad behavior in the accounting, such as the control of the legal system. According to the difference of the makers, the internal and external dual control, in the process of control , Emphasizing the legitimacy and accuracy of accounting behavior. In addition, it discusses the moral control of accounting practices and the dual comprehensive control of law and morality in order to standardize the wrongful behavior of accounting in the hope of giving Peer to learn and reference.