会计行为优化研究
本站原创 论文中文摘要：近年来，会计信息失真现象层出不穷，屡禁不止，而且有愈演愈烈之势。这种不良白勺会计行为对我国国民经济造成了极为严重白勺消极影响，因此如何优化会计行为已经成为我国亟需解决白勺一个现实问题。本文以行为科学理论，现代委托理论，信息不对称理论为基础，通过对我国会计行为白勺现状及其存在白勺问题进行分析和研究，继而又进一步对影响会计行为白勺内部和外部因素进行了深入白勺剖析，从而指出了企业会计行为白勺优化必须同企业白勺外部环境(法制，外部监督)白勺优化及企业白勺整体素质白勺提高相结合，并提出了一系列有针对性优化会计行为白勺对策和建议，希望能对解决当前严重白勺会计信息失真现象有帮助，为会计行为白勺优化提供新白勺建议和思路
Abstract（英文摘要）：www.328tibet.cn In recent years, the phenomenon that accounting information is distorted emerges endlessly and is hard to be prohibited, which has become a going-up tendency. Such a distorted accounting behior has given negative influence to the national economy. Therefore, it is an urgent problem how to improve accounting behior.The thesis studies the present situation of accounting behior and its existing problems with behior science, modern entrust agent science and asymmetric information as a theory basis. An analysis to the internal and external factors affecting accounting behior is also given. It is proposed that the improvement of enterprise accounting behior is connected with the improvement of the external environment of exterior (legal system and external supervision) and is related to the promotion of the general quality of exterior. Some advices to improve accounting behior are put forward, which may help to solve the problem of accounting information distorted and provide useful suggestions to improve accounting behior.
论文关键词： 会计行为；优化；会计信息失真；
Key words（英文摘要）：www.328tibet.cn accounting behior；optimize；false accounting Information；
Abstract（英文摘要）：www.328tibet.cn In recent years, the phenomenon that accounting information is distorted emerges endlessly and is hard to be prohibited, which has become a going-up tendency. Such a distorted accounting behior has given negative influence to the national economy. Therefore, it is an urgent problem how to improve accounting behior.The thesis studies the present situation of accounting behior and its existing problems with behior science, modern entrust agent science and asymmetric information as a theory basis. An analysis to the internal and external factors affecting accounting behior is also given. It is proposed that the improvement of enterprise accounting behior is connected with the improvement of the external environment of exterior (legal system and external supervision) and is related to the promotion of the general quality of exterior. Some advices to improve accounting behior are put forward, which may help to solve the problem of accounting information distorted and provide useful suggestions to improve accounting behior.
论文关键词： 会计行为；优化；会计信息失真；
Key words（英文摘要）：www.328tibet.cn accounting behior；optimize；false accounting Information；