论会计从业心理与职业道德.docVIP

论会计从业心理与职业道德 【摘要】近年来，随着经济、文化、价值观等社会因素的急剧变化，人们面临的心理问题越来越突出。会计是微观经济活动中一个十分重要的管理环节。会计人员由于职业特点，其心理往往会以其特有的方式表现出来。长期以来，会计人员由于心理压力，一问题至今仍未引起社会的重视。换句话说，社会关注的更多的是会计职业的实用性和功利性——外在表现为会计职务、职称、资格证书和报酬等方面，忽视了会计人员的心理问题。 本文会计心理，结合数据，从新的视角来解释和剖析不良会计心理，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以及解决的办法，使，达到目的。Abstract】In recent years, as the economy, culture, values, social factors such as rapid changes in the psychological problems people are faced with more and more prominent. Accounting is a very important micro-economic activit, the management of links. Accounting personnel due to occupational characteristics, their psychological often manifested in its unique way. For a long time, the financial work as the most widely distributed of society, but also one of the most fundamental, leading practitioners in the accounting personnel psychology is all not the same. As the objective environment, a different practitioner of the psychological pressure varies, thus creating the psychological diversity of accounting practitioners. This led to the accounting by the diversification of the lack of professional ethics of a series of social problems, has not yet attracted the attention of society. In other words, more of a social concern of the accounting professions practical and utilitarian - external manifestations of the accounting duties, job title, qualifications and remuneration, although the emphasis on the cultivation of professional ethics, but ignore the accounting staff psychological problems. This article started from the psychological analysis of accounting practitioners, in-depth study of accounting ethics and the importance of the influence, combined with the search data from a new perspective to the interpretation and analysis. Bad accounting practitioners psychological analysis of accounting practices that occurred and influencing factors of psychological motivation to explore the psychological and bad accounting practices of accounting relationships and solutions to enable the peo