Study On Accounting Managers Behavior Under Some Contracts Relations

The real accounting information is an important cornerstone for modern market economy normal operation. Norm and proper accountancy behavior is the basic premise that accounting information can objectively reflect the fact of the economy. Since China introduced reform and opening policies, China achieved rapid economic development as had to face various financial scandals lead by false accounting information, which influence economic development and allocation of social resources. Enterprise is the coupling of a series of contracts. Various contractual relationships will affect the manager's accountancy behaviors. By contrast, manager's accountancy behaviors have impact on conclude and implement of the various contracts. Alienation of accountancy behaviors will inevitably have an impact on the accounting information, leading to distortion, thereby affecting the reliability of accounting surplus. In this paper, we analyze the nature of accountancy behaviors using three hypotheses from the perspective of the contract and present the effective measures and suggestions to promote the normal development of China's economy.