会计行为是会计人员在行为目标的驱动下进行的能动性的反应活动。会计行为对企业发展有着重要的影响。会计行为受到很多因素的影响,主要包括外部环境和内部因素的影响,本文主要针对影响会计行为选择的内部因素,即深层因素来进行分析会计行为。 Accounting behavior is the activity of accountants in response to behavioral goals. Accounting behavior has an important impact on business development. Accounting behavior is affected by many factors, including the external environment and internal factors. This article mainly analyzes the accounting behavior based on the internal factors that affect the choice of accounting behavior, that is, the deep-seated factors.