The Research On Decision Usefulness Of Financial Information Based On The Theory Of Behavioral Accounting

Through the use of behavior management knowledge and accounting knowledge, Behavioral accounting to promote economic activity managers working in an optimal way, in order to achieve mutual targets. Behavioral accounting studies the relationships between the accounting behavior and economic behavior, and through optimizing accounting behavior to bring about the rationalization of economic behavior, exploratory behavior law in the field of accounting. Popular speaking is who, through what way makes the financial information is not in that way, one way or the other financial information to who produce what kind of impact. Behavioral accounting theory apply to the study of financial information decision usefulness, can through the analysis of enterprise managers and accounting personnel engaged in the work the way whether specification, issued by the financial information is in line with the relevance and reliability or not, full disclosure or not, whether supply useful information for users decisions etc., to optimize accounting behavior and standardize financial information, so as to contribute to the decision-making behavior of information users rationalization, reduce the users’ decision-making risks.At home and abroad, this paper has carried on the brief review of research present situation of the behavioral accounting theory and financial information decision usefulness. This paper expounds the behavior of accounting, financial information decision usefulness related theoretical basis, defines the concept of behavioral accounting and accounting behavior, and the difference between the two. Then through to the enterprise accounting behavior impact on the quality of financial information and financial information for information users two parts to study the influence of decision-making behavior, further interprets the behavioral accounting theory in the application of financial information decision usefulness. The empirical research part of this article chooses31financial and insurance enterprises annual financial report of2013on the Shanghai and Shenzhen stock market in China, the financial index analysis, aimed at studying whether corporate financial information useful for investors decision-making. Finally put forward the Suggestions to improve the financial information decision usefulness and measures. Based on behavioral accounting theory research in financial information decision usefulness, can better find out the financial information quality problem, optimizing enterprise management behavior and accounting behavior, improve the quality and usefulness of financial information, financial information for financial information users to make more effective and reasonable decision-making to provide theoretical basis, but also expanded the scope of behavioral accounting theory research.