Classified Index: CODE: 10075 U.D.C: NO:
A Disrtation for the Degree of M. Management
The Rearch on Accountant
Behavior in China
Candidate:Sun Xiaojing
Supervisor:Prof.Ma Yanling
Academic Degree Applied for:Master of management
Specialty:Accounting
University:Hebei University
Date of Oral Examination:June, 2006
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。
招工启事三、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。
关键词 会计人员行为规范优化
相见欢林花谢了春红Abstract
The market economy is a kind of trust and contract economy. The survival of accounting profession，as well as its development bas on trust. After WTO, the market economy brings new opportunity and great challenge to the accounting market in China. The accountant is the subject of accounting function. Whether they behave properly or not affect directly the quality of the accounting information. The accountant behavior results in the economy information which is ud in management policy or external control of enterpris. The importance of the accountant behavior is recognized nowadays. The unfair behavior could be corrected partly and the fair be strengthened by adjusting the behavior of accountant. So it is quite worth regulating the behavior of accountant. There are mainly three points which are related to the accountant behavior in this paper:
1.The meaning of accountant behavior was prented at beginning of the paper. The accountant behavior belongs to accounting subject which is the main part of accounting. Different clients who u it. The content and traits of accountant behavior, as well as its affecting features are also discusd in the paper.
2.The situation of accountant behavior now in China was analyzed accounting to a group of data. Some problems were indicated and the feature and harm caud by the unfair behavior were also pointed in order to find its source.
3.According to the source of the unfair accountant behavior, the paper talked about how to regulate and optimize the accountant behavior from six aspects：the tting of the accountant behavior regulation system，the control of the internal accounting，the erecting of the evaluation of accountantship system and accountant profession environment，the strengthening of the accountantship and law.
Key word accountant behavior regulation optimize
目 录
引 言 (1)
第1章 会计人员行为概述 (4)
1.1 会计人员行为的含义 (4)
我就要色1.2 会计人员的需求 (5)
1.2.1 专业技术需求 (6)
1.2.2 工作报酬需求 (6)人际关系
1.2.3 工作环境需求 (6)
1.2.4 事业成就需求 (6)好看的图片头像
2020万圣节1.3 会计人员行为动机 (7)
1.3.1 获得经济利益的动机 (7)
1.3.2 提高社会地位、受尊重的动机 (8)
1.3.3 实现自我价值的动机 (8)
幻想天堂1.4 会计人员行为特征 (8)
1.4.1 独立性 (8)
1.4.2 有明确的行为目标 (9)
中国日记网
1.4.3 有明确的质效要求 (10)
第2章 会计人员行为的现状分析 (11)
2.1 我国会计人员行为现状 (11)
2.2 会计人员不正当会计行为具有的危害 (14)
2.2.1 造成国有资产的大量流失 (14)
2.2.2 降低了资源配置的效率 (15)
2.2.3 严重弱化了企业的内在约束与发展机制 (15)
2.3 我国会计人员产生不正当行为的原因 (16)
2.3.1 会计人员自身的原因 (16)
2.3.2 会计法律不健全，惩罚力度不够 (17)
2.3.3 会计管理主体错位，会计人员缺少独立性 (17)
