Accounting Behavior Theory

Author: Lin Zhonggao
Publisher:
Publish Date: 1998-02-01
Features: The book revolves around the backdrop of the socialist market economy, following the main thread of "behavioral environment - behavioral subject - behavioral object - behavioral rationalization - behavioral norms." It analyzes the fundamental laws of corporate financial accounting behavior from both vertical and horizontal perspectives. Vertically, it includes research and discussion on the accounting behavioral subject and the accounting behavioral process, while horizontally, it primarily focuses on the analysis and comparison of accounting behavior in different countries and under different accounting models. Finally, based on the characteristics and laws of different accounting behaviors, it proposes standards for measuring the rationalization of accounting behavior, as well as pathways for its realization. Special emphasis is placed on the reconstruction, improvement, and effectiveness analysis of the accounting behavioral norm system, aiming to achieve a virtuous cycle of accounting behavior—compliant, legitimate, reasonable, and effective. Whether accounting behavior is rational or not is largely related to the fairness and efficiency of the distribution of economic interests, as well as the stability and harmony of the social economic order. These issues are certainly worthy of the world's high attention.