会计行为是会计责任人通过会计活动向他人提供会计信息的行为。企业会计人员的行为动机是双重的,一方面,作为企业成员,必须与其他员工一道追求利润的最大化;另一方面又本能地追求自身风险的最小化。当企业(单位)行为与会计行为目标不一致或者受到某种外因干扰时,会计人员有可能会出于自身利益的考虑,向他方转嫁已经或可能出现的危机,从而产生失真的会计资料。 Accounting behavior is the accountant’s responsibility to provide accounting information to others through accounting activities. The accounting motivation of corporate accountants is double. On the one hand, as an enterprise member, one must pursue the maximization of profits together with other employees; on the other hand, instinctively pursue the minimization of their own risks. When the behavior of the enterprise (unit) is inconsistent with the goal of accounting behavior or is subject to some kind of external interference, accounting personnel may, for their own interests, pass on the crisis that has or may occur to others to produce distorted accounting information.