近几年来,“会计行为”这一概念受到了会计学界许多同仁的青睐,并在今天的会计文献中得以广泛应用。目前,人们对于什么是会计行为,可谓仁者见仁,智者见智。归纳起来,大致有如下三种具有代表性的并值得研究的观点: 其一:“会计行为是提供会计信息的行为,即会计信息的生产活动和分配活动。”“具体地说,就是记录、计算和报告或测定和传达的行为。” In recent years, the concept of “accounting behavior” has been favored by many colleagues in the accounting community and is widely used in today’s accounting literature. At present, people regard what is accounting behavior, can be described as benevolent benevolence, wise men see wisdom. To sum up, there are roughly three representative and worthy of study: First, “Accounting behavior is the act of providing accounting information, that is, accounting information production and distribution activities.” “Specifically, is the record, Calculated and reported or measured and communicated. ”