随着改革开放的不断深入和市场经济的进一步发展,会计工作所面临的社会经济环境发生了很大变化。会计行为是指会计人员按照会计目标,采用一定的会计手段,对会计信息进行搜集、整理、加工、利用的一种经济管理活动。会计信息的提供成为投资管理者、投资者、债权人以及政府部门评价企业经营状况,作出投资决策的重要依据,社会经济越发展,对会计信息披露的时效、范围、质量的要求 With the continuous deepening of reform and opening up and the further development of the market economy, great changes have taken place in the social and economic environment for accounting work. Accounting behavior refers to accounting personnel in accordance with the accounting objectives, the use of certain accounting instruments, accounting information collection, sorting, processing, utilization of an economic management activities. The provision of accounting information has become an important basis for investment managers, investors, creditors and government departments to evaluate the operating conditions of enterprises and make investment decisions. The more socio-economic development is, the more effective the timeliness, scope and quality of accounting information disclosure