会计行为是提供会计信息的行为,即会计信息的生产和分配活动。会计行为目标可概括为会计目标和会计行为主体动机两者互动均衡的结果,其中含有会计最终目的,即满足会计信息使用者的有关需要。会计行为主体是会计人员,他们的行为动机是双重的,一方面追求财富的最大化,另一方面又 Accounting behavior is to provide accounting information behavior, accounting information production and distribution activities. The goal of accounting behavior can be summarized as the result of the interaction between accounting objectives and the main motivation of accounting behavior, which contains the final purpose of accounting, which is to meet the relevant needs of accounting information users. The main accounting behavior is accounting staff, their motivation is twofold, on the one hand the pursuit of wealth maximization, on the other hand