The optimization of accounting behavior involves standardizing accounting behavior, improving the quality of accounting information and protecting the interest of investors.

The history, achievement, definition and characteristics of western behavioral accounting are introduced and the differences between behavioral accounting and accounting behaviors are analyzed.

Research on human-oriented accounting and accounting behavioral mechanism;

How to draw lessons from American experience of standard between security market and accounting behavior;

The Preference Analysis of Operator Accounting Behavior;

The history, achievement, definition and characteristics of western behavioral accounting are introduced and the differences between behavioral accounting and accounting behaviors are analyzed.

Thus,for the purpose of fairly allocating interests among all relevant parties and maintaining normal economic operation order,it is necessary to standardize accounting behaviors and their consequences.

This paper initially addresses the effectiveness of the main body of the accounting behaviors by analyzing the diverse motivations and phenomena of the main body of the accounting behaviors, further elucidates the adverse impacts caused by these unhealthy accounting behaviors and lastly proposes various countermeasures against these behaviors.