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本文运用行为会计学的理论,从心理学视角对会计人的心理与会计违规行为的关系进行了分析,找到了影响会计人心理的各方面因素,主要包括:来自外部的行政和法律环境以及来自内部的价值观、个体需要和情绪,并有针对性地提出了一些调整策略,通过来自外部的行政制约、法律限制和会计人自身心理的调控,使得会计需求与价值观得以统一,达到调控会计情绪,规范会计行为的目的。
This article uses the theory of behavioral accounting to analyze the relationship between accounting people’s psychology and accounting irregularities from the perspective of psychology, and finds out various factors that affect the psychology of accountants, including: the external administrative and legal environment and from Internal values, individual needs and emotions, and put forward some adjustment strategies targeted by external administrative constraints, legal restrictions and the control of the accountants’ own psychology, making the accounting needs and values to be unified, to control accounting emotions, Regulate the purpose of accounting behavior.