Study On The Optimization Of Accounting Behavior

Study on the Optimization of Accounting BehaviorLuo Xingxiao(Agricultural Economy & Management)Supervised y Associate-Professor Zhang MingABSTRACTAfter the reform and open policy put into effect, our country has gradually changed the highly centralized planned economic system into market economic system. The proprietary right and management right of the enterprises become separated, the relations of entrust & agent has gained the whole social approval, the factory directors gains their lawful deputy. In the economic surroundings, the components of national economy become varied and the goal of the enterprise changes to the supreme wealth and agent benefit from original social responsibility. In the relationships, accounting turns into the middle link. But for accountants are employed by the employing institutes, and the reform policy doesn't match the law, especially the discipline is not complete, actually, accountant deviates from the request of accounting rules with various pressure and temptation of interest, and provide false information to deceive the public and investors.This kind of pernicious accounting behavior causes serious influence to our national economy. This suggests great significance of optimize accounting behavior at present in our country. Accounting behavior suggests accounting activity created by accountants, which provoked by its inner motive and outer surroundings, obeying a certain behavior regulation, utilizing peculiar theoretical method and procedures, deals with accounting item, then transmit it to its user to use.Based on the analysis and research of the behavior theory, contemporary entrust & agent theory, accounting behavior rule of enterprise. By means of questionnaire, analysis the status quo and forming reasons of accounting behavior in China~ s enterprise .It proposes that the optimization of accounting behavior in enterprise must integrate the outer surroundings such as legal system and outer supervise of enterprise with the heightening of the whole quality of enterprise. The author hold that the symptom on how to optimize the accounting behavior of enterprise is in the lack of effective supervise and inefficient administration of justice, then put forward to some suggestions as reference to related department.