行为科学是一门主要由心理学构成的综合性的解释性学科,它通过分析和解释行为的内因、外因和因果关系,利用行为的因果关系,具有解释、预测、控制行为的重要作用。近年来行为科学在会计应用上也开始受到我国会计界的瞩目,用于分析和解释会计人事行为和会计对象行为动机(资金行为、收入行为和成本费用行为的动机)、探讨会计环境与会计行为的相关性、研究会计行为的调整和控制等。电子计算机在会计上普及应用和会 Behavioral science is a comprehensive interpretative discipline mainly composed of psychology. It has the important role of explaining, predicting and controlling behavior by analyzing and explaining the internal and external causes and causality of behavior and utilizing the causal relationship of behavior. In recent years, behavioral science has also begun to attract the attention of accounting circles in China for the analysis and explanation of the accounting personnel behavior and the motivation of the accounting object behavior (motivation of capital behavior, income behavior and cost behavior), to discuss the accounting environment and accounting behavior The relevance of research accounting behavior adjustment and control. Computers are widely used in accounting