The Optimization Of Accountant Behavioral Management In Chinese Enterprises

In Today's socialist economic construction of our country, high quality accounting information provided by legal and reasonable accountant behaviors has become an essential guarantee which related sides of the society need in order to assess enterprises' performance and to supervise the operation of enterprises. Nevertheless, under the influence of external surroundings and internal factors of accountants, there are many kinds of illegal and unreasonable accountant behaviors in enterprises of our country now. The existence of these sorts of behaviors, to a great extent, has undermined the authenticity of accounting data, reduced accountants' work efficiency, hampered the normal flow of social resources and destroyed the orders of our socialist market economy. Therefore, to optimize accountant behavioral management of enterprises in our country is a significant task that our socialist economic construction is facing.In this thesis, I grounded on reality, used the basic theories of Behavioral Science to make some useful analyses on the factors which have influences on accountant behaviors ,and tried to find ways out. There are mainly two kinds of contribution I made. One is that I studies accounting behaviors from a very special angle that gave more emphasis to people factors than to traditional substance factors. The other is that I advanced some creative suggestions, such as how tostrengthen the management of informal accountant collectivity, how to deal with internal conflicts of accountant collectivity, and how to optimize the accountant personnel structure.I also structurally adopted the model like "advance problem, analyze problem, and then solve problem". First, I expounded the definition of accountant behavior; Second, I simply dissertated the great damage made by illegal and unreasonable accountant behaviors and certify the importance to optimize them; Third, I respectively analyzed the reasons of ill accountant behaviors' occurrence from internal and external angles; Finally, based on the above analyses, I separately put forward a series of rational suggestions and designs from macroscopic and microcosmic aspects. However, because of the time and length limitation, I failed to discuss some other factors like corporate culture, which may also affect accountant behavior of enterprises in our country.