在我国市场经济及现代企业制度建立和运行过程中,与之相适应的会计改革及会计法律规范建设使会计工作的宏观及微观环境发生了巨大的变化。会计环境的变化影响着企业会计行为及会计人员的利益关系,使其理性思维的追求有了新的空间。根据企业特点及经营管理模式要求,有效利用法律法规,可以保护会计主体经济利益及合法利益。本文试从企业会计行为本质分析入手探究其法律保护策略。 企业会计行为的本质 In the course of the establishment and operation of market economy and modern enterprise system in our country, the corresponding accounting reform and the construction of accounting law and regulation have undergone tremendous changes in the macro and micro environment of accounting work. The change of accounting environment affects the relationship between the accounting behavior of enterprises and the interests of accountants, so that the pursuit of rational thinking has a new space. According to the characteristics of the enterprise and the requirements of the mode of operation and management, effective use of laws and regulations can protect the economic interests and legitimate interests of the accounting subjects. This paper tries to explore the legal protection strategy from the essence of the accounting behavior of enterprises. The nature of corporate accounting behavior