会计行为控制论

本文认为,会计过程实际上是会计人实施行为的过程。作为会计控制系统的重要组成部分,在对整个会计活动进行控制时,必须注重对会计行为的控制。会计行为有法律、法规和道德等标准,并受一定因素的影响。在实施会计行为控制时,应根据会计行为特征,建立和完善行为控制理论,把握关键的控制点,运用科学可行的控制方法,有效地加强会计行为的控制。

Accounting Behavior Cybernetics

This paper considers that the process of accounting is actually the process of accountants' action. As the important part of accounting control system, it's need to pay attention to the control of the accounting behavior when control the whole accounting activity. Accounting behavior has its standards of laws, rules and morality, and it's effected by some factors. When we accomplish the control of accounting behavior, according to the characteristics of accounting behavior , it's needs to construct and perfect the behavior cybernetics, master the important control point and use scientific and feasible control method to enhance accounting behavior control effectively.