Study On The Accounting Fraud Behavior Trait In China

The accounting information in the market economy has the inborn economic consequences. Because the stock market in China is not immature, and exists numerous corrupting practices opportunities, the economic consequences which created by accounting fraud is very serious in our country recently. Although the State Council, Ministry of Finance, Securities Supervisory Association have take improving the quality of accounting information as important work task, and have established accounting supervision system, Chinese enterprise's accounting fraud behavior hasn't been controlled fundamentally and the accounting fraud case still occurred repeatedly. Therefore, what should be worth thinking deeply about are why the effect of accounting fraud is not significant, whether the China's existing accounting fraud management guideline meets reality, and whether the accounting fraud control measures are symptomatic, which are also ignored by the most scholars in China recently. Therefore, this paper attempts to take advantage of the Behavioral Economics to gain a better understanding of fraud cases under China's special economic context and the institutional arrangements, and find better methods to control accounting fraud behavior through researching behavioral actor's inner sense with Behavioral Economics.This paper introduces regulating research mainly, and applies descriptive statistic subsidiary to research on Chinese accounting fraud behavior traits. First of all, I analyze the control effectiveness of China's accounting fraud by the use of descriptive statistics; Secondly, I use the fundamental theory of Behavioral Economics to make theoretical analysis and logical reasoning interpreting accounting fraud formation mechanism; And thirdly, according to the process of "fraud demand-fraud motive-fraud behavior-fraud result", I analyze how the objective environment affect the accounting behavior actors' judgment and choice,and provide data support through descriptive statistics; Finally, based on Behavioral Economics perspective, I will put forward some feasible proposals from eluding fraud demand value anchor effect, enhancing locking technique and increasing long-term discount cost three aspects to improve accounting fraud control measures by the use of analysis and synthesis methods.There are three innovative points in the article. Firstly, the perspective of research is innovative. I make the research conclusion to be more close to the real world through taking the Behavior Economic as the research angle of view and the supposition of "the limited rationality" as the premise innovatively; Secondly, the research method is innovative. I utilize several Behavior Economic theories to analyse the trait of accounting fraud systematicly, and also introduce the objective environment factors into the consideration, which make the study reliabled and rigorous; Finally, the research content is innovative. Base on the analysis of the feasibility to utilize the Behavior Economic in the accounting fraud reseach, I pay more attention to the decisive influence on the occurrence of fraud caused by actors's cognition bias and propose improved measures which suit our country's national condition through considering our country's objective factors.