The Research On Ethics Restriction System Carrying On Accountant Behavioral On Corporate Governance

Accounting Controls, being one of the critical system in Corporate Governance, as it includes the enterprise's internal groups and networks to function as a control foundation, also enhancing the enterprises corporate governance system. As the main accounting control, accepting and executing requests, implementation of accounting controls on both units and individuals, its accounting behavior is concrete representation of accounting controls made by the enterprise and adoption of control measures and the implementations which are decided by the accountants for producing and behavior guidance. In the recent years, due to the increase amounts of bad accounting behaviors and previous corporate collapses, it resulted in a great negative influence for the accounting controls in an enterprise. Hence, the requirement for more effective corporate governance and accounting controls are necessary and it also become a concern factor in people's life. However, current researches only unilaterally emphasize on cost and benefits of accountant's behavior, stress on the importance of occupational ethics for accountants and have not comprehensively analyze it from a dialectical manner. From both the view of benefit guidance and ethics, studying the causal effects of accountant's behavior can help effectively resolve the problems with a scientific method, which is also the writer's main objective for this paper.This article is divided into five parts.Firstly, the review and summary to the selected topic and research literature.Secondly, the basic explanation for corporate governance, accounting controls and accountant behavior with related theory. Explaining corporate governance, accounting controls and accountant behavior in detailsThirdly, we will analyze the factors that influence accountant's behavior.Fourthly, accountant behavioral theory influence factor and research foundation will be discussed. Enterprises from China with bad accounting behaviors will be taken as example and it will be analyzed for the reason and harm towards the society.Lastly, it will conclude the above discussed and propose for the benefit guidance and ethics system weighed according to the accountant behavior based on the measures.In the process of research, I grasped the knowledge of theory value innovation and to practice instructions given in work. This article presented predecessors various aspects of research foundation, meticulously seeking to innovate, proposing from the point of "the social person" and "the economic man" and its characteristics, analyzing the main factors behind behavioral accounting. Based on the behavioral accounting, on how it is formed, causes are analyzed. Subsequently, bad accounting behaviors are discussed for its reasons and resolving of it. Finally, the fundamental research and foundation are analyzed, with benefit guidance and ethics restriction system carrying on accountant behavioral dual control viewpoint. This has constructed accountant behavioral control system. This article persist the theory and practice disposition and the argument, proof that threads up China's actual situation. From this view, it was proposed that controls for accountant behavior are practical and feasible with strong reality instructions and may be operational. In short, through discussion in this article, the writer expect that the insufficiency of behavioral control will be enhanced and China's accountants to provide some benefits of advisory opinions.