CAJ | 학술논문

会计行为，是会计行为主体在内外会计环境的作用下，应用现代会计理论和方法，对会计行为客体作出反应的一种有目的、有意识的能动会计实践活动。控制环境构成了企业的氛围，是影响会计行为的重要因素。完善治理结构、建立和谐的企业文化和良好的人力资源管理制度可以有效地规范会计行为，提高会计信息质量。
회계행위，시회계행위주체재내외회계배경적작용하，응용현대회계이론화방법，대회계행위객체작출반응적일충유목적、유의식적능동회계실천활동。공제배경구성료기업적분위，시영향회계행위적중요인소。완선치리결구、건립화해적기업문화화량호적인력자원관리제도가이유효지규범회계행위，제고회계신식질량。
Accounting behavior is a purposeful, conscious activity of accounting practice in accounting internal and external control environment with behavior-centeredness, by using modern accounting theories and methods. Control environment constitutes the enterprises’ atmosphere, which is an important factor to affect the accounting behavior. We research how to better the governance structure, establish harmonious enterprise culture and reasonable human resource management system in order to effectively regulate the accounting behavior and improve the quality of accounting information.