【正文】 東北石油大學(xué)本科生畢業(yè)設(shè)計(jì)（論文） I Managers’ Bad Accounting Behaviors of Listed Companies in China Abstract Managers’ unintentional or intentional bad accounting behaviors will result in poor quality of accounting information of listed panies, making a great extent to interfere with investors, causing confusion in the capital market, is not conducive to reflect the performance management responsibility. Research on Managers bad accounting behaviors of listed panies is of great significance to improve management, optimize the allocation of social resources. This paper respectively discusses the manifestation and the causes both of managers’ unintentional and intentional bad accounting behaviors. It also puts forward remendations to prevent managers’ bad accounting behaviors of listed panies in China, so as to safeguard the interests of stakeholders and provide good environment for capital market by improving the efficiency and accounting information quality of listed panies. Key words: Bad accounting behaviors。 Managers。 Listed panies。 the quality of accounting information INTRODUCTION Accounting behaviors refer to the course of conduct highly relevant to accounting information generation, processing and transmission. Accounting behaviors have a significant impact on budgeting, performance evaluation, cost control and decisionmaking (Hopwood, 1974). From the micro view, accounting behaviors include accounting organization, business accounting, and internal accounting controls. In the accounting process, managers who master business decisionmaking power and control are important participants in accounting policy choices, decisionmaking of significant accounting issues, etc. Thus the quality of accounting information of listed panies depends largely on the managers’ behavior. We call the managers’ actions and manifestations involved in corporate accounting practices as managers accounting behaviors. Managers are usually referred to the human capital owners who join in a business contracts with their management talent and really own the residual rights of control (XIE, 2020). Managers are responsible for determining organizational goals, formulate strategies 東北石油大學(xué)本科生畢業(yè)設(shè)計(jì)（論文） II to achieve stated objectives, monitor and explain the external environmental condition, and make decisions on issues affecting the entire organization. General speaking, managers of Chinese listed panies cover president, vice president, department managers, chief financial officer, chief engineer and so on. The result of accounting behaviors is to produce accounting information, thus accounting practices and accounting information has a direct causal relationship. Standard accounting practices provide true and full accounting information and meet various needs. Nonstandard accounting behaviors will produce false, inplete accounting information, which ultimately disturbs or even misleads those in need of accounting information to use. Such irregularities may be due to two aspects, one is deviations from accounting objectives or losing the objectives because of people’s bounded rationality, which is summarized as nonsubjective bad accounting (ZHANG, 2020). The other is negative affect on accounting information generation and disclosure for certain bad intent or purpose, which accordingly may be called intentional bad accounting. So, management accounting practices can also be divided into two categories: one is the management nonsubjective bad accounting behaviors, the managers involved in the process of accounting practices have not any bad intentions but are constrained by bounded rationality, which lead to low quality of accounting information, it is not malicious, and thus may be called the managers unintentional bad accounting behaviors。 the other is manager intentional bad accounting behaviors, which means the manager’s participate accounting practices just for their own interests or certain bad purpose. An analysis shows that management is the most fundamental body of financial reporting fraud, and is the real source of financial reporting fraud (CHEN, 2020). This paper discusses the specific manifestations of managers’ unintentional and intentional bad accounting behaviors respectively, analyzes their causes and proposes remendations against these two types of managers’ bad accounting behaviors of listed panies in China, which is to promote listed panies to improve management level and accounting information quality. 1. THE MANIFESTATION AND CAUSES OF MANAGERS’ UNINTENTIONAL BAD ACCOUNTING BEHAVIORS IN CHINA’S LISTED COMPANIES The Manifestation of Managers’ Unintentional Bad Accounting Behaviors 東北石油大學(xué)本科生畢業(yè)設(shè)計(jì)（論文） III The performance of manager’ unintentional bad accounting can be divided into the following three aspects: First, the accounting organization is less rigorous. Accounting organization is the basis of accounting. From the micro view, it mainly covers the development and implementation of enterprise accounting system, setting up accounting body, arrangement of accounting personnel and selecting accounting methods, which is to ensure the rational and effective for accounting work. But in fact some listed panies’ accounting basic work has weak links, the most prominent are: the quality of some pany’s accounting staff is not high, resulting in accounting arbitrary, unclear procedures, serious errors, accounting data missing。 some pany’s accounting staff is not equipped well, accounting methods are not suitable for the unit, making accounting disorder and inefficient. Second, the accounting process is less standardized Mainly include: managers39。 unintentional choices of accounting policies are not applicable, resulting in accounting information has less relevant to information users need for economic decisionmaking。 the content of crosspany accounts imputati