前言会计行为是其行为主体在其内部动因驱动和外在环境刺激下,按照会计行为目标的要求,遵循一定的行为规则,利用会计这门学科特有的理论方法、手段,对会计事项进行处理,形成会计信息并传递给其合作使用者的一种实践活动。一、我国会计人员行为现状近年来,一系列严重的财务舞弊及会计信息失真现象反映了我国会计人员在会计行为方面存在着严重的问题。当前会计人员的不正当行为主要表现在编造资产、负债、收入、成本费用等方 Preface Accounting behavior is the main body of its behavior driven by its internal motivation and external environment, in accordance with the requirements of accounting behavior goals, follow certain rules of conduct, the use of accounting disciplines unique theoretical methods and means to deal with the accounting matters, A practical activity for forming accounting information and delivering it to its co-users. First, the status of accounting personnel in China In recent years, a series of serious financial fraud and accounting information distortion reflects the accounting staff in China there are serious problems in accounting behavior. The current accounting staff’s improper behavior is mainly manifested in the preparation of assets, liabilities, income, cost and other parties