公司会计行为控制理论探析

Research on Theory of Accounting Behavior Control in Corporations

会计行为是企业实施会计控制的具体表现,而会计行为的产生受到会计行为主体、会计行为客体和各项相关因素的影响。本文对会计行为控制的理论基础、会计行为的构成要素等进行分析,以期从公司会计行为角度探索实施会计控制的有效途径。

The accounting behavior is the manifestation of the accounting controls. There are many factors influencing the accounting behavior, including the accounting behavior body, the accounting behavior object, etc. This article analyses the theory basis and the factors of the accounting behavior control in order to explore effective ways to implement the accounting control.