zhang小美123
The accounting information displays in the modern economic developmentemphatically greatly affects, regardless of to enterprise's managementalso market resources disposition, the accounting information all hasthe significant influence to the policy-maker. However accountantsought causes the accounting information to distort, has disturbed thesocial economy work, has had the negative influence to the economicaldecision-making which could not be underestimated, has become ourcountry economy development the stumbling obstacle. The accountinginformation certain characteristics cause to dispose the accountinginformation resources not to be able completely to complete by themarket, must carry on the management standard through the governmentto accountant, from this can cause accountant to seek the activity.Accountant seeks the social cost and the harm which the behaviorinitiates must give to disclose and to perform to control, shouldthrough strengthen accountant the laws and regulations, accountant thecriterion formulation and the consummation, strengthens inside andoutside audit and the surveillance, enlarges outside the table theinformation to disclose and so on the measure, restraint enterprise'saccountant seeks the behavior. This article seeks the theory andaccountant through the introduction seeks the theory the productionand the connotation, then proposed accountant seeks the analysis thebasic supposition, analyzes accountant to seek six aspects theorigins, each kind of manifestation, from, the negative effect angleanalyzes accountant to seek the influence which brings to the society,finally from accountant the criterion, the system formulation,enlarges aspect and so on how dynamics which supervised inanticipation and afterwards punishes analyzes reduces controlsaccountant to seek the behavior to carry on the preliminarycountermeasure discussion.
