论资本市场对企业会计行为的规范

TX The Norm of Capital Market on Enterprise Acoumting Behaviours

会计行为是会计人员有目的的活动，是企业行为的重要组成部分，它直接影响会计目标和企业目标的完成。资本市场的企业会计目标可以表现为“股东财富最大化”，为实现这一目标，企业的会计行为要本着向股东完成受托负责任的精神，按照一定的准则要求，选用资本市场规定的会计方法与程序，提供他们所需要的会计信息以便做出科学的决策。资本市场对企业会计行为的规范主要通过法律规范，会计准则规范。

Abstract The accounting behaviors are purposive activities of accountants and they are also a key part of the enterprise behaviours. These behaviors will influence the acomplishment of the accounting goal and business goal. The business goal of a capital market is known as “the maximum of the stockholders wealth.” In order to Realize it,the enterprise accounting behaviors ,following some rules ,choose the accounting arproaches and procedures which they need for the purpuse of making scientific decisions. The norm of enterprise accounting behaviors to the capital market is going with the codes of law ,accounting postulates and professional ethics .