基于会计心理学视角不良会计行为研究
本站原创 论文中文摘要：随着生产力的发展,社会经济的进步,人们对于经济信息的依赖程度越来越高,只有真实、完整的会计信息,才能正确引导经济发展方向。因此,会计工作的质量日益成为经济活动中的焦点。目前我国会计工作秩序混乱、会计信息失真、会计行为偏离法制轨道等不良会计行为的问题己经不同程度地干扰了正常的市场经济秩序,对国家宏观经济政策的有效实施带来了负面影响。本论文运用会计学科的一个分支会计心理学的相关理论和原理,主要采用规范研究方法,从新的视角来解释和剖析不良会计行为,通过对会计人员心理的研究,分析会计行为发生的心理动因和影响因素,探索会计心理和不良会计行为之间的关系,寻找规范我国不良会计行为的新方法和新对策。论文的研究内容主要包括以下:1.对行为会计学在西方国家的产生、发展以及会计心理学在西方国家和我国会计学界的现状做了综述性研究;2.运用会计心理学的理论,剖析会计人员的会计个性心理、行为动机,研究会计心理、会计心理障碍、不良会计情绪和不良会计行为之间的关系;3.从会计心理学的角度和会计职业道德的角度,有针对性地提出规范会计行为的对策。从论文的分析最后可以得出以下结论:在影响不良会计行为的因素很多,与不良会计行为之间的关系也相当复杂,但无论怎样的会计行为都和会计人的心理是密不可分的。任何不良会计行为都是在一定的会计心理的作用下产生的,会计心理导致了相应的会计行为,会计行为也反映了某种会计心理,两者之间是有规律可循的。研究和掌握会计心理和不良会计行为之间的关系,可以从根本上找到规范会计行为的方法和对策
Abstract（英文摘要）： As the progress of the productivity and the economy ,economic information become more important to the people, so the quality of the accounting work become the focus of the economic activity. at present, the bad accounting behior such as the feigned accounting information, the chaos accounting order he been differently disturb the market economy order, and its bad to the macroscopical policy of the nation.This paper through norm analysis and use the theory of accounting psychology to analyse the bad accounting behior, analyzing the reason and the affection of psychology, discuss the relation of accounting psychology and bad accounting behior, looking for new method and new countermeasure to norm the bad accounting behior. The content of this paper:1. Summarize the conclusion of the accounting of behior and the accounting psychology in abroad and domestic;2. Through the theory of accounting psychology, analyse the individual psychology, the reason of behior, analyse the relation of accounting psychology, Accounting Psychological impediment, Bad accounting emotion and bad accounting behior;3. Put forward the countermeasure through the accounting psychology and the working ethic.Conclusion: lots of factors affect the bad accounting behior and their relation is complex, and the relation of accounting behior and bookkeeper’s psychology is consanguineous. It works depend on the affection of accounting psychology, whatever the bad accounting behior is. Accounting psychology lead to the accounting behior and the accounting behior reflect the Accounting psychology, their relation are disciplinary. And the method and countermeasure can radically norm the accounting behior through the research of discussing the relation of accounting psychology and bad accounting behior.
论文关键词： 会计心理学；不良会计行为；会计心理障碍；不良会计情绪；
Key words（英文摘要）： Accounting psychology；Bad accounting behior；Bad accounting emotion；Accounting Psychological impediment；
Abstract（英文摘要）： As the progress of the productivity and the economy ,economic information become more important to the people, so the quality of the accounting work become the focus of the economic activity. at present, the bad accounting behior such as the feigned accounting information, the chaos accounting order he been differently disturb the market economy order, and its bad to the macroscopical policy of the nation.This paper through norm analysis and use the theory of accounting psychology to analyse the bad accounting behior, analyzing the reason and the affection of psychology, discuss the relation of accounting psychology and bad accounting behior, looking for new method and new countermeasure to norm the bad accounting behior. The content of this paper:1. Summarize the conclusion of the accounting of behior and the accounting psychology in abroad and domestic;2. Through the theory of accounting psychology, analyse the individual psychology, the reason of behior, analyse the relation of accounting psychology, Accounting Psychological impediment, Bad accounting emotion and bad accounting behior;3. Put forward the countermeasure through the accounting psychology and the working ethic.Conclusion: lots of factors affect the bad accounting behior and their relation is complex, and the relation of accounting behior and bookkeeper’s psychology is consanguineous. It works depend on the affection of accounting psychology, whatever the bad accounting behior is. Accounting psychology lead to the accounting behior and the accounting behior reflect the Accounting psychology, their relation are disciplinary. And the method and countermeasure can radically norm the accounting behior through the research of discussing the relation of accounting psychology and bad accounting behior.
论文关键词： 会计心理学；不良会计行为；会计心理障碍；不良会计情绪；
Key words（英文摘要）： Accounting psychology；Bad accounting behior；Bad accounting emotion；Accounting Psychological impediment；