On Bad Accounting Behavior And Countermeasure Of Standardizing

With the fast development of the economy of our country and the market competition becoming fiercer, the quality of the accounting works becomes the focus in the economic activity day by day. But the current situation of accounting is not satisfying. The bad accounting behavior such as accounting information was distorted, which caused huge losses to consumer, investor, creditor, has done very great harm to national economy. Therefore, it is an urgent problem how to improve accounting behavior.In this thesis behavioral science theory, the modern enterprise agent theory, information asymmetry theory based on the status of our accounting practices and problems of analysis and research, a series of targeted measures and optimization of accounting behavior proposal, which is also against the current of accounting personnel and the general psychological situation of the typical accounting psychological characteristic of the regulatory measures. Articles that bad accounting standard accounting practices must affect the external factors (such as laws and regulations, monitoring system) and internal factors (such as mental, moral) combined reasonably good grasp of the relationship between the two can not be neglected either, Some advices to improve accounting behavior are put forward, which may help to solve the problem of accounting information distorted and provide useful suggestions to improve accounting behavior.In this paper, accounting, psychology, ethics, management, and sociology disciplines, such as starting on the bad behavior of accounting to analyze the causes and conduct of the measures proposed. Hoping to solve the serious distortion of accounting information useful for optimization of accounting behavior and thinking of new proposalsThis article includes five elements: The first describes the theory of bad accounting background and significance of research methods used in this paper, innovation and research paper route; the second part of the general theory of accounting behavior summarized; third part of the study described the theoretical basis of this title; fourth part analyzes the status of our bad accounting, causes and hazards; the fifth part of the bad accounting standard proposed countermeasures.