会计行为是在会计目标的驱动下 ,对外部环境和激活内部条件制约所做出的能动的、有目的会计反映活动。主要指一定单位经济业务事项的确认、计量、记录和报告 ,以及保证确认、计量、记录、报告运行过程、运行质量的管理和监督活动。一、会计行为受内在因素和外在环境的制约内在 Accounting behavior is an active and purposeful accounting reflection activity that is driven by accounting objectives and is conditioned by the external environment and the activation of internal conditions. Mainly refers to a certain unit of economic business confirmation, measurement, recording and reporting, as well as to ensure the confirmation, measurement, records, report the operation process, quality management and supervision activities. First, the accounting behavior by the inherent factors and external constraints inherent