几年来,全国范围内的税收财务大检查每年查出数额巨大的违纪金额。为什么年年查,年年犯?有人认为是会计人员素质低,缺乏会计职业道德;有人认为是处理不严;还有人则认为是由于管理放松所致。如此种种,均难有全面之说,本文将试图从各种会计环境刺激所产生的会计越轨心理来加以分析,从而较全面地反映会计越轨的原因。一、什么是会计越轨? 会计越轨是指会计行为主体在其行为过程中,超越会计行为规范(包括与会计行为有关的其他社会规范)施行的会计行为。对其进行研究具有重要的现实 In recent years, the nationwide large-scale inspection of tax revenues has detected a huge amount of disciplinary offense each year. Why check every year, every year guilty? Some people think that the low quality of accounting personnel, the lack of accounting professional ethics; some people think that is handled lax; others think it is due to the management of relaxation. All this is hard to say in a comprehensive way. This article will attempt to analyze the accounting malpractices arising from the various accounting environments to stimulate them, so as to fully reflect the reasons for accounting deviations. First, what is the accounting deviant? Accounting deviant refers to the main accounting behavior in the course of their behavior, accounting practices beyond accounting norms (including other social norms related to accounting behavior) accounting practices. It is an important reality to study it