会计行为是提供会计信息的行为,在市场竞争中,作为评价与衡量经济成果重要手段之一的会计行为,已经受到企业的高度重视,成为企业自身发展的重要组成部分。因此,会计行为的主体会计人员的行为动机虽是双重的,但规范会计行为主体是极其重要的。为解决这一问题,笔者提出应该从制度和职业道德建设两个方面,对热电厂会计行为规范。 Accounting behavior is the act of providing accounting information. In the market competition, accounting behavior, one of the most important means to evaluate and measure economic results, has been highly valued by enterprises and has become an important part of the enterprise’s own development. Therefore, although the motivation of the principal accounting staff of accounting behavior is double, it is extremely important to regulate the subject of accounting behavior. In order to solve this problem, the author proposes that the accounting practices of the power plant should be regulated from the aspects of the system and professional ethics.