“非会计实质行为”透视徐克勤本文提出的＂非会计实质行为＂，是指企业不按会计方法，违背会计制度，会计人员又无法制止，而以人的主观意志为转换，随意核算和反映企业经济活动的一种行为。这一行为有两层含义：一是非会计人员的主动行为；二是会计人员非法纪化、非制度... “Non-accounting substantive behavior” perspective Xu Keqin “Non-accounting substantive behavior” proposed in this paper means that enterprises do not follow the accounting method, violating the accounting system, accounting personnel can not stop, but the subjective will of the people as a conversion, free accounting and reflection Business activities of an act. This behavior has two meanings: First, the non-accounting personnel’s initiative; Second, accounting personnel illegitimate, non-institutional ...