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随着我国市场经济体制的不断完善,我国的经济取得了快速发展,经济活动也更加的频繁和复杂。而作为经济活动的记录与处理的载体——会计行为,对企业的发展有着重要的影响。良好的会计行为能够促进企业的发展,而不良的会计行为会给国家、企业、投资人、债权人带来经济利益损失,进而影响社会的团结稳定。本文首先阐述会计行为的基本理论,影响会计行为的因素等;继而分析不良会计行为的表现形式以及不良会计行为的影响危害,并剖析不良会计行为的形成原因;最后为规范会计不良行为提出对应策略,以期解决当前不良会计行为,促进我国会计业的健康发展。
With the constant improvement of the market economy system in our country, our economy has witnessed rapid development and economic activities have become more frequent and complex. As the carrier of economic activity record and processing - accounting behavior, has an important impact on the development of enterprises. Good accounting practices can promote the development of enterprises, while bad accounting practices will bring economic benefits to the state, enterprises, investors and creditors, thus affecting the unity and stability of the society. This article first elaborates the basic theory of accounting behavior, the factors that affect the accounting behavior, etc .; then analyzes the manifestation of the bad accounting behavior and the harmful effects of the bad accounting behavior, and analyzes the reasons for the formation of the bad accounting behavior; finally puts forward the countermeasures for regulating the bad accounting behavior , In order to solve the current bad accounting behavior and promote the healthy development of China’s accounting industry.