将于今年7月1日起施行的新《会计法》,突出了“规范会计行为,保证会计资料真实、完整”的立法宗旨,具有很强的针对性和现实意义。本文拟就会计行为规范谈点认识。所谓会计行为,就是会计行为主体在会计目标的驱动下,对外部环境刺激和内部条件制约所作出的能动的、有目的的会计反 The new “Accounting Law” to be implemented on July 1 this year highlights the legislative purpose of “regulating accounting practices and ensuring that accounting information is true and complete” and has strong pertinence and practical significance. This article intends to talk about accounting standards of conduct understanding. The so-called accounting behavior is the main accounting behavior under the guidance of the accounting objectives, the external environment to stimulate the internal conditions and constraints made by the active, purposeful accounting anti