The Preference Analysis Of Operator Accounting Behavior

In recent years, many scandals happened in capital market and the honesty and credit of accounting are douted. Regulatory and normal accounting behavior is the basic premise that accounting information could objectively reflect economic fact. Operators provide final accounting information of enterprise and they are likely to participate in fake accounting information, so we should analyze the accounting behavior preference of operators in order to inspire good accounting behavior, correct their bad behavior, increase the quality of accounting information and protect the interests of other interests related parties.This paper bases on behavioral science theory, behavioral economic theory, human nature supposition theory and agent theory, analyzes capital structure of impacts on the preference of operator accounting behavior and provides methods of correcting their behavior. The structures of this paper are arranged as follows:Chapter 1 mainly describes study background and significance, define the concepts of operator and accounting behavior and demonstrate the study methods and structure of this paper in the basis of analyzing the study status quo.Chapter 2 demonstrates the basic theory of this paper: behavioral scientific theory, behavioral economic theory, human nature supposition theory and agent theory. This paper comes from agent theory, but roots in behavior scientific theory that provides strong theories, and agent theory provide basic analytic structure for studying issues. Human nature supposition of operators is defined according to behavioral economic theory and human nature supposition theory.Chapter 3 and 4, analyze the impacts of capital structure on the preference of operators accounting behavior in different capital structure. It analyzes the impacts of the mechanisms of screening, incentive and restraint of operators on the preference of operators accounting behavior and validate the analysis above by"ST Monkey King"case and empirical research results before, finally summarize the main forms of the preference of operators accounting behavior.Chapter 5 is based on the study of Chapter 3 and 4. It provides good methods of correcting bad behavior of operators from the aspects of the mechanisms of screening, incentive and restraint of operators.Chapter 6 points out the disadvantages of this paper and the aspects that scholars can take up with in the future.The creative points of this paper: operators are multi-leveled categorized and the preference of operator accounting behavior is analyzed according to different types.