对不良会计行为的动机及对策研究内容摘要近些年，国内经济一片繁华景象，国家也依次出台了诸多有利于企业发展的有利政策。诸多中小型企业如雨后春笋般不断崛起，也加剧了国内市场经济的不断繁杂化。对于企业来说，会计的重要性不言而喻，且对企业的影响范围也在不断加深。可以从新闻中看到，不断有不良、甚至可以说是恶劣的会计行为严重扰乱了社会经济秩序，给各个企业带来重大的损失。例如上市公司不断通过非正规手段造价业绩，给国家、投资人、债权人带来经济利益，乃至名誉上的侵害。在美国的证券市场，舞弊造价案件也是不胜枚举。可是，在经济全球化的今天，会计的不良行为不论国内外，带来的危害也是越来越大。虽然经济在不断进步，但会计行为规范的体系还较为落后，需要进行一系列的协调与加强。按照国内市场经济的实际需求和现实需求做出规范的法治建设，和国际会计准则学习，构建具有完整性、层级行的系统。剔除与法律相冲突的内容，减少法律漏洞，防止给予拥有不良动机之人可乘之机，使之我国的法律体系和规范系统与国际接轨、与世界接轨。甚至超越世界，成为模范，成为标杆，成为国际的准则。关键字：会计行为；不良行为；法律规范；行为研究ABSTRACTInrecentyears,thedomesticeconomyisflourishing,andthestatehassuccessivelyintroducedmanyfavorablepoliciesforthedevelopmentofenterprises.Manysmallandmedium-sizedenterprisesarespringinguplikemushrooms,whichalsoaggravatesthecomplexityofdomesticmarketeconomy.Forenterprises,theimportanceofaccountingisself-evident,andthescopeofinfluenceonenterprisesisalsodeepening.Itcanbeseenfromthenewsthattherearecontinuouslybad,evencanbesaidtobebadaccountingbehaviorseriouslydisruptedthesocialandeconomicorder,andbroughtgreatlossestovariousenterprises.Forexample,listedcompaniesconstantlyuseinformalmeanstobuildperformance,bringingeconomicintereststothecountry,investors,creditors,andeventheinfringementonthereputation.Intheu.s.securitiesmarket,fraudcostcasesarealsonumerous.However,intoday'seconomicglobalization,accountingbadbehavior,whetherathomeorabroad,theharmisincreasinglylarge.Althoughtheeconomyismakingcontinuousprogress,thesystemofaccountingbehaviorstandardisstillrelativelybackward,whichneedsaseriesofcoordinationandstrengthening.Inaccordancewiththeactualneedsofthedomesticmarketeconomyandtheactualneedsoftheruleoflawtomakethestandardconstruction,internationalaccountingstandardstolearn,tobuildasystemwithintegrity,hierarchyline.Eliminatethecontentthatconflictswiththelaw,reducelegalloopholes,andpreventpeoplewithbadmotivesfromtakingadvantageofit,soastobringChina'slegalsystemandnormativesystemintolinewiththeinternationalandworldstandards.Evenbeyondtheworld,becomeamodel,becomeabenchmark,becomeinternationalnorms.KEYWORDS:Accountingbehavior;Badbehavior;Legalnorms;Behavioralresearch目录..................................................................................................................................................2......................................................................................................................2..............................................................................................................................2..................................................................................................................2........................................................................................................................................3...........................................................................................................................
