一、我国目前会计行为的表现。我国企业的会计行为,按其对社会整体效益的关心程度,大致可分为四种类型:①政府责任型。这种类型的会计行为是把会计作为一种行政职务,由政府任命,企业会计只是追求政府财政计划指标的完成。传统计划体制中的某些国营企业的会计行为,是这种类型的典型代表。②单纯的企业责任型。这种类型的会计,是作为企业的附属物而存在的,会计人员的活动服从于企业的利益。个体经营和乡镇企业的会计,其行为大部分属于这种类型。③职工收入最大型。这种类型的会 First, China’s current accounting behavior. The accounting behavior of Chinese enterprises can be roughly divided into four types according to their degree of concern for the overall benefits of the society: 1 Government accountability. This kind of accounting behavior regards accounting as an administrative job and is appointed by the government. Enterprise accounting only pursues the completion of government financial plan indicators. The accounting actions of certain state-owned enterprises in the traditional planning system are typical representatives of this type. 2 pure corporate responsibility. This kind of accounting exists as a subsidiary of the company. The activities of accounting personnel are subject to the interests of the company. The accounting of self-employed and township and village enterprises mostly falls into this category. 3 The largest staff income. This type of meeting