会计人员职业判断行为研究
本站原创 论文中文摘要：本文以行为会计学科白勺重要方面---会计行为学为研究视角,以行为学家克特·列文白勺行为公式为基础,从心理和环境两大因素来研究会计人员白勺职业判断行为。本文分析了影响会计人员职业判断行为白勺心理因素和环境因素。在明确了会计人员职业判断行为合理化白勺含义与实质后,提出了会计人员职业判断行为合理化白勺两大标准---与企业价值最大化和与利益相关者白勺动态均衡。最后从心理因素和环境因素两方面提出了提高会计人员职业判断行为合理化白勺若干途径
Abstract（英文摘要）：www.328tibet.cn This article is viewed from the important aspect of behioral accounting science ---accountingbehioral science as the research angle, studies the accounting personnel professional judgementbehior from the two major factors of psychology and environment, based on the behior formula ofanthropologist Kurt· Lewen. This article analyzed the psychological and environmental factors ofaffecting accounting personnel professional judgement behior . After defining the meaning andessence of accounting personnel professional judgement rationalized behiors, proposed twomajor rationalized standards of the accounting personnel professional judgement behior ---dynamicequilibrium with the maximum of enterprise value and with stakeholders. The article put forward severalrationalized measures of raising the accounting personnel professional judgement behior from tworespects of the psychological and environmental factors finally.
论文关键词： 行为会计学；会计行为；会计职业判断；会计人员职业判断行为；
Key words（英文摘要）：www.328tibet.cn Behioral Accounting Science；Accounting Behior；Accounting Professional Judgement；Accounting Personnel Professional Judgement Behior；
Abstract（英文摘要）：www.328tibet.cn This article is viewed from the important aspect of behioral accounting science ---accountingbehioral science as the research angle, studies the accounting personnel professional judgementbehior from the two major factors of psychology and environment, based on the behior formula ofanthropologist Kurt· Lewen. This article analyzed the psychological and environmental factors ofaffecting accounting personnel professional judgement behior . After defining the meaning andessence of accounting personnel professional judgement rationalized behiors, proposed twomajor rationalized standards of the accounting personnel professional judgement behior ---dynamicequilibrium with the maximum of enterprise value and with stakeholders. The article put forward severalrationalized measures of raising the accounting personnel professional judgement behior from tworespects of the psychological and environmental factors finally.
论文关键词： 行为会计学；会计行为；会计职业判断；会计人员职业判断行为；
Key words（英文摘要）：www.328tibet.cn Behioral Accounting Science；Accounting Behior；Accounting Professional Judgement；Accounting Personnel Professional Judgement Behior；