本文从会计的准则入手,对会计的行为准则进行了分析,新的会计准则对企业的决策、发展起到了重要的影响作用,同时对企业的经营理念也产生的重要影响,对企业的变革起到了优化作用,促进了我国企业会计的快速发展。 This article starts with the accounting standards and analyzes the accounting code of conduct. The new accounting standards have played an important role in the decision-making and development of the enterprise. At the same time, it also has an important impact on the business philosophy of the enterprise. To the role of optimization, and promote the rapid development of China’s enterprise accounting.