会计行为规范是指约束会计行为的标准、典范，它是来自会计行为主体之外的一种约束力量，其作用是约束会计行为动机，使会计目标与会计行为目标趋于一致、以及协调会计关系等。会计行为规范，依据规范的强制性程度和力量来源，又分为对会计行为的法律规范和道德规范两个层... Accounting standards of behavior refers to the standard and model of restraint accounting behavior. It is a kind of restraining power from the outside of the main body of accounting behavior. Its function is to restrict the motivation of accounting behavior, to make the accounting objectives and accounting behavior objectives consistent, and to coordinate the accounting relationship Wait. Accounting standards of conduct, based on the degree of compulsory standards and sources of strength, is divided into two levels of legal norms and ethics of accounting practices ...