会计内部控制作为企业管理的重要组成部分,对预防会计活动中出现的错误和舞弊行为起到了积极作用,然而实践中会计内控制度失效的问题时有发生,究其原因,笔者认为会计控制受人们行为的影响,研究会计内部控制制度不能脱离人们的行为。因此,本文拟从行为学的角度对会计内控制度进? As an important part of enterprise management, accounting internal control plays a positive role in preventing errors and frauds in accounting activities. However, in practice, the problem of ineffective accounting internal control occurs from time to time. The reason is that accounting control is affected by people. The influence of behavior, study accounting internal control system can not be separated from people’s behavior. Therefore, this paper intends to advance the accounting internal control system from the perspective of behavior.