Study On The Behavior Of Accounting Fraud

With our country's rapid economic development and the increasingly intense market competition, the quality of accounting work has increasingly become the focus of economic activity. However, the situation of the accounting profession in China is not optimistic. At the same time, the distortion acts of accounting information caused enormous losses to the consumers, the investors, the creditors, and the national economy.Accounting behavior combines the accounting, behavioral science, management, ethics and psychology and other related content. Then it has become the new cross-edge research areas of accounting. Therefore this paper has analyzed the behavior of accounting fraud by the basic principles of accounting behavior. It has analyzed the social environment and the accounting subject. Also the accounting subject is not only accounting entity but also the individual. So, the point of view, by the personality psychology and social psychology, has been analyzed. The behavior of accounting fraud has been carried out statistical analysis in this paper. Finally from the view of the system, laws and regulations, internal environment and accounting actors, put forward a series of targeted measures to suppress the behavior of accounting fraud. Hope to solve the current situation and to help optimize the behavior of accounting for new suggestions and ideas.In this paper, the research is different from the previous studies. The behavior study has provided a reliable basis for this paper. The accounting behavior at the basic of the accounting has carried out the research of the subject. It is a brand-new perspective of accounting behavior research. In order to better study the accounting fraud, the article has demonstratedd in the perspective of empirical analysis to find of the accounting fraud behavior patterns. As a result of the analysis is in the expected differences. With the result that the views of non-standard audit reports issued with the accounting fraud has a significant difference.