The Research On Accountant Behavior In China

The market economy is a kind of trust and contract economy. The survival of accountingprofession,as well as its development bases on trust. After WTO, the market economy bringsnew opportunity and great challenge to the accounting market in China. The accountant is thesubject of accounting function. Whether they behave properly or not affect directly the qualityof the accounting information. The accountant behavior results in the economy informationwhich is used in management policy or external control of enterprises. The importance of theaccountant behavior is recognized nowadays. The unfair behavior could be corrected partlyand the fair be strengthened by adjusting the behavior of accountant. So it is quite worthregulating the behavior of accountant. There are mainly three points which are related to theaccountant behavior in this paper:1.The meaning of accountant behavior was presented at beginning of the paper. Theaccountant behavior belongs to accounting subject which is the main part of accounting.Different clients who use it. The content and traits of accountant behavior, as well as itsaffecting features are also discussed in the paper.2.The situation of accountant behavior now in China was analyzed accounting to a groupof data. Some problems were indicated and the feature and harm caused by the unfairbehavior were also pointed in order to find its source.3.According to the source of the unfair accountant behavior, the paper talked about howto regulate and optimize the accountant behavior from six aspects:the setting of theaccountant behavior regulation system,the control of the internal accounting,the erecting ofthe evaluation of accountantship system and accountant profession environment , thestrengthening of the accountantship and law.