财务管理专业论文—论企业会计行为优化.docVIP

HUNAN UNIVERSITY 毕 业 论 文 论文题目： 论企业会计行为的优化 Study on the Optimization of Enterprise Accounting Behavior Abstract As whether or not the accounting behavior which products and delivers accounting information is normative or appropriate,will usually affect the efficient allocation of economic resources and the distribution of social wealth.Thus,with the development of market-oriented economy and increasing competition,people are increasingly dependent on accounting information,and have stronger requirements of the accounting behavior.However,in our country,the condition of enterprise accounting is still far from being satisfactory.Due to all kinds of bad accounting behavior are repeatedly made and false information is in flood,the situation is worrying.Based on this,the paper firstly describes the meaning and content of accounting behavior as well the standards and theoretical basis of accounting behavior optimization.After that,the bad accounting behaviors in China will be taken and it will be analyzed for the reason and harm towards the society.Finally,the paper bring up some advices about how to solve the problem of accounting infoumation distorted and improve accounting behavior,from the ways of the professional ethics of accountants,accounting personnel training system,corporate governance structure,external supervision system,accounting-related law and regulations,and so on. Keywords:accounting behavior;accounting information;optimize 目 录 毕业论文原创性声明和毕业论文版权使用授权书 I 摘 要 II Abstract III 一、绪论 1 （一）选题的背景和意义 1 （二）相关文献综述 1 （三）全文内容框架 3 二、会计行为概述 3 （一）会计行为的涵义 3 （二）会计行为的内容 4 （三）会计行为的动机 4 （四）影响会计行为的因素 5 1．内在因素 5 2．外在环境 6 三、会计行为优化及其理论基础 6 （一）会计行为优化的涵义 6 （二）会计行为优化的标准 7 （三）会计行为优化的理论基础 7 1．委托代理理论 7 2．信息不对称理论 7 3．会计行为规范理论 8 4．行为科学理论 8 四、企业不良会计行为的主要表现及原因分析 8 （一）企业不良会计行为的主要表现 8 1．虚增利润，隐瞒亏损 9 2．虚计成本，隐瞒利润 9 3．虚列资产，低估负债 9 4．账外设账，截留收入 9 （二）企业不良会计行为形成的原因 9 1．会计人员综合素质低下 9 2．企业法人治理结构不规范 10 3．外部审计监督体制不健全 10 4．会计相关法律法规不完善 11 五、企业不良会计行为的危害与影响 11 （一）弱化了企业的内在约束与发展机制 11 （二）降低了资源配置的效率 11 （三）造成了