本文選題：會計(jì)能力 + 會計(jì)心理��； 參考：《財(cái)會通訊》2017年10期

【摘要】：本文從會計(jì)人員的能力、心理狀態(tài)、會計(jì)環(huán)境與會計(jì)行為四者之間的聯(lián)系出發(fā),建立了影響會計(jì)人員會計(jì)行為的三因素模型,從而運(yùn)用該三因素模型對會計(jì)人員的會計(jì)行為進(jìn)行分析;同時(shí),通過對會計(jì)不良行為——舞弊行為的三因素分析,從優(yōu)化會計(jì)行為的角度,提出了對會計(jì)人員的相關(guān)建議。
[Abstract]:Based on the relationship between accountant's ability, psychological state, accounting environment and accounting behavior, this paper sets up a three-factor model that affects accountant's accounting behavior. At the same time, through the analysis of the three factors of the bad behavior of accounting-fraud, from the point of view of optimizing the accounting behavior, the paper puts forward the relevant suggestions to the accountants.
【作者單位】： 武漢華夏理工學(xué)院;
【分類號】：F233
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本文編號：2011108