【作者】 章剑；

【导师】 沈菊琴；

【作者基本信息】 河海大学 ， 企业管理， 2005， 硕士

【摘要】 随着我国经济的快速发展和市场竞争的日趋激烈,会计工作的质量日益成为经济活动中的焦点。然而我国会计行业的现状不容乐观,会计信息失真等不良会计行为的发生给消费者、投资人、债权人造成了巨大的损失,给国家经济带来了很大的损害。 本论文运用会计学科的新分支——行为会计学的相关理论和原理,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、发展及其在我国会计学界的兴起以及由此产生的影响做了综述性研究; 2.运用行为会计学的理论,剖析会计人员的会计个性心理、行为动机,研究会计心理和不良会计行为之间的关系; 3.不良会计行为的心理动因模型研究,并根据模型的重要变量,针对性地提出规范会计行为的对策。更多还原

【Abstract】 With the fast development of the economy of our country and the market competition becoming fiercer, the quality of the accounting works becomes the focus in the economic activity day by day. But the current situation of accounting is not satisfying. The bad accounting behavior such as accounting information was distorted, which caused enormous losses to consumer, investor, creditor, has done very great harm to national economy.Based on the new branch of accounting discipline -Relevant theories and principle of behavior accounting, this thesis is explains and analyzes the bad accounting behavior from the new visual angle ,with the study on accounting personnel’s psychology, analyses psychological reasons and influence factors taking place in accounting behavior, explores the relation between the accounting psychology and bad accounting behavior, tries to seek a new method to standardize our country’s bad accounting behavior and new countermeasure. The research’s contents of the thesis include mainly as follows:1. Make a study on the beginning and development of the behavior accounting in western countries, and the influence in our country;2. Analyze accounting personnel’s accounting individual character psychology , behavior motive, study the relation between the accounting psychology and bad accounting behavior by the theory of behavior accounting;3. Study the psychological reason model of the bad accounting behaviors, propose the countermeasures of the accounting behavior according to it.更多还原