会计行为失范的原因及对策  

Reasons of Violating Rules in Accounting Behaviors and Countermeasures

作　　者：莫玲[1] 

机构地区：[1]韶关学院经济管理学院,广东韶关512005

出　　处：《韶关学院学报》2006年第7期57-60,共4页Journal of Shaoguan University

摘　　要：会计行为是会计主体在权衡正当会计行为与违规会计行为的收益之后作出的理性决策。通过股票期权制度和声誉机制来提高正当会计行为收益,并通过问责制、会计主体职业化、民事赔偿制度、信用监督、舆论监督机制等激励与约束机制来降低违规会计行为的收益,可以强化正当会计行为。Accounting behavior is a reasonable decision made by accounting behavior entity after weighing proper accounting behavior income and violating rules behavior income. The proper accounting behavior can be strengthened through using stock option system and reputation mechanism to raise the proper accounting behavioral income, and through encouraging and restraining mechanism, such as asking responsibility system, accounting entity professionalism, civil compensation system, credit supervise system, public opinion supervision mechanism to reduce the income of deregulation behavior.

关 键 词：会计 行为主体 收益 违规 

分 类 号：F230[经济管理—会计学]