基于会计心理学的不良会计行为探析5

Abstract
Mental accounting accounting behavior and management psychology cross the edge of the field of Accounting Research, behavior Accounting indispensable part. In order to ensure that accounting actors behavior standardize and improve the efficiency of the accounting work, and to ensure the quality of accounting information, it is necessary to study accounting actors psychological. Accounting for behavioral and psychological studies, the most important method of analysis, the analysis is the thing as a whole is broken down into partial or to the individual characteristics of the individual aspects of
基于会计心理学的不良会计行为探析
摘要
会计心理是会计行为学和管理心理学交叉所形成的边缘会计研究领域， 应该是 行为会计学不可或缺的一部分。为了保证会计行为主体行为规范化，提高会计工作 效率，保证会计信息质量，很有必要研究一下会计行为主体的行为心理。进行会计 行为心理研究，最重要的方法是分析，分析就是事物整体分解为部分或者把整体的 个别特征、个别方面分解出来的过程。近年来，随着经济、文化、价值观等社会因 素的急剧变化，人们面临的心理问题越来越突出。会计是微观经济活动中一个十分 重要的管理环节。 会计人员由于职业 特点， 其心理体验往往会以特有的方式表现出 来。长期以来，相当部分的会计人员由于心理压力而产生心理障碍，而这一问题至 今仍未引起社会的重视。 换句话说， 社会关注的更多的是会计职业的实用性和功利 性——外在表现为会计职务、职称、资格证书和报酬等方面，从而忽视了会计人员 的深层心理问题。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。 关键词：会计心理学 会计行为 会计情绪
目录 1 综述................................................................................................................................. 4 1.1 本文研究的意义 ..................................................................................................... 4 1.2 国内外研究现状 ..................................................................................................... 5 1.2.1 国内研究现状.................................................................................................. 5 1.2.2 国外研究现状.................................................................................................. 6 1.3 论研究主要内容及拟解决的关键问题 ............................................................... 7
2 相关理论概述................................................................................................................. 8 2.1 会计心理学相关概述 ............................................................................................. 8 2.2 了解会计心理的必要性 ......................................................................................... 8 2.3 会计人员的心理压力及优化措施 .......................................................................... 9
2.4 会计人员心理优化的途径 ..................................................................................... 9 3 浅析不良会计行为的会计心理障碍及影响因素....................................................... 10 3.1 不良会计行为的会计心理障碍分析 .................................................................... 10 3.1.1 因群体压力导致会计心理障碍.................................................................... 10 3.1.2 忠诚心理导致会计心理障碍......................................................................... 10 3.1.3 因从众心理而导致会计心理障碍................................................................ 11 3.1.4 会计人员之间的博弈心理导致会计心理障碍............................................ 12 3.2 不良会计行为的心理学影响因素分析 ................................................................ 12 3.2.1 个性体质对不良会计行为造成的影响分析................................................ 12 3.2.2 能力对不良会计行为造成的影响分析........................................................ 13 3.2.3 价值观对不良会计行为造成的影响分析.................................................... 13 3.2.4 气质对不良会计行为的影响......................................................................... 14 3.2.5 情绪对不Βιβλιοθήκη Baidu会计行为造成的影响分析........................................................ 15 4 缓解不良会计行为的心理应采取的措施................................................................... 15 4.1 客观地认识自己是否适合从事财会工作 ........................................................... 15 4.2 正确认识自己合理对待自身的需求 ................................................................... 16 4.3 树立会计道德信念增强心理适应能力 ............................................................... 16 4.4 重视会计职业岗位的转换 ................................................................................... 17 5 总结............................................................................................................................... 17 6 参考文献....................................................................................................................... 18 7 致谢语........................................................................................................................... 19
the overall decomposition process.In recent years, with the rapid changes in the economy, culture, values and social factors, psychological problems faced by the people more and more prominent. Accounting is a very important management aspects of micro-economic activities. Accounting personnel due to occupational characteristics, psychological experience often unique performance. A long time, a considerable part of the accounting staff due to psychological pressure and psychological barriers, and this problem has not yet attracted the attention of the community. In other words, more of the social concern is the practicality of the accounting profession and utilitarian - the outward manifestation of the accounting functions, titles, qualifications and rewards, thus ignoring the deep psychological problems of accounting personnel. This paper uses the theory and principles of a branch of the accounting discipline accounting psychology, normative research methods from a new perspective to interpret and analyze the bad accounting, through mental accounting personnel research, analysis accounting act of psychological motivation and influencing factors, to explore the relationship between the accounting psychological and bad accounting, looking for new methods and countermeasures norms of bad accounting. Keyword：Accounting Psychology Accounting behavior Accounting emotional