我国会计人员行为研究
本站原创 论文中文摘要：市场经济是一种信用经济和契约经济,信用是会计职业赖以生存和发展的基础。尤其是加入WTO给中国的会计市场带来新的机遇和严峻的挑战。会计人员作为会计工作的主体,其行为的正确与否关系到会计信息的水平和质量。会计人员的会计行为具有经济后果,其行为产生的会计信息被用于企业的生产经营决策与外部控制。会计人员行为已成为社会普遍关注的问题。通过规范、优化会计人员的行为,使不正当的行为得以纠正,正确的行为得到发扬。为此,规范会计人员行为具有重要意义。本论文围绕会计人员行为重点阐述了以下几个问题:一、以介绍会计行为的含义为起点,指出会计行为是由其主体发出的,会计人员是会计主体的主要组成部分,不同的会计人员的行为可提供不同的会计信息,而不同的会计信息对不同的信息使用者具有不同的效用。进而研究了影响会计人员行为的需求和动机因素,分析了会计人员行为的内容和特征。二、根据一组调查数据,对当前我国会计人员行为现状进行剖析,提出了我国会计人员行为存在的具体问题以及出现的不正当会计行为具有的危害,进一步分析我国会计人员产生不正当行为的原因。三、根据会计人员产生不正当行为的原因,从会计人员行为规范体系的建立、实施内部会计控制、建立和完善会计职业道德监督评价机制、构建会计人员群体氛围、加强会计人员自身的道德修养和健全会计法律等六个方面探讨了如何规范、优化会计人员行为
Abstract（英文摘要）： The market economy is a kind of trust and contract economy. The survival of accountingprofession,as well as its development bases on trust. After WTO, the market economy bringsnew opportunity and great challenge to the accounting market in China. The accountant is thesubject of accounting function. Whether they behe properly or not affect directly the qualityof the accounting information. The accountant behior results in the economy informationwhich is used in management policy or external control of enterprises. The importance of theaccountant behior is recognized nowadays. The unfair behior could be corrected partlyand the fair be strengthened by adjusting the behior of accountant. So it is quite worthregulating the behior of accountant. There are mainly three points which are related to theaccountant behior in this paper:1.The meaning of accountant behior was presented at beginning of the paper. Theaccountant behior belongs to accounting subject which is the main part of accounting.Different clients who use it. The content and traits of accountant behior, as well as itsaffecting features are also discussed in the paper.2.The situation of accountant behior now in China was analyzed accounting to a groupof data. Some problems were indicated and the feature and harm caused by the unfairbehior were also pointed in order to find its source.3.According to the source of the unfair accountant behior, the paper talked about howto regulate and optimize the accountant behior from six aspects:the setting of theaccountant behior regulation system,the control of the internal accounting,the erecting ofthe evaluation of accountantship system and accountant profession environment , thestrengthening of the accountantship and law.
论文关键词： 会计人员；行为；规范；优化；
Key words（英文摘要）： accountant；behior；regulation；optimize；
Abstract（英文摘要）： The market economy is a kind of trust and contract economy. The survival of accountingprofession,as well as its development bases on trust. After WTO, the market economy bringsnew opportunity and great challenge to the accounting market in China. The accountant is thesubject of accounting function. Whether they behe properly or not affect directly the qualityof the accounting information. The accountant behior results in the economy informationwhich is used in management policy or external control of enterprises. The importance of theaccountant behior is recognized nowadays. The unfair behior could be corrected partlyand the fair be strengthened by adjusting the behior of accountant. So it is quite worthregulating the behior of accountant. There are mainly three points which are related to theaccountant behior in this paper:1.The meaning of accountant behior was presented at beginning of the paper. Theaccountant behior belongs to accounting subject which is the main part of accounting.Different clients who use it. The content and traits of accountant behior, as well as itsaffecting features are also discussed in the paper.2.The situation of accountant behior now in China was analyzed accounting to a groupof data. Some problems were indicated and the feature and harm caused by the unfairbehior were also pointed in order to find its source.3.According to the source of the unfair accountant behior, the paper talked about howto regulate and optimize the accountant behior from six aspects:the setting of theaccountant behior regulation system,the control of the internal accounting,the erecting ofthe evaluation of accountantship system and accountant profession environment , thestrengthening of the accountantship and law.
论文关键词： 会计人员；行为；规范；优化；
Key words（英文摘要）： accountant；behior；regulation；optimize；