Research On Relationship Between Accounting Psychology And Bad Accounting Behavior & Countermeasures Of Standardizing

With the fast development of the economy of our country and the market competition becoming fiercer, the quality of the accounting works becomes the focus in the economic activity day by day. But the current situation of accounting is not satisfying. The bad accounting behavior such as accounting information was distorted, which caused enormous losses to consumer, investor, creditor, has done very great harm to national economy.Based on the new branch of accounting discipline -Relevant theories and principle of behavior accounting, this thesis is explains and analyzes the bad accounting behavior from the new visual angle ,with the study on accounting personnel's psychology, analyses psychological reasons and influence factors taking place in accounting behavior, explores the relation between the accounting psychology and bad accounting behavior, tries to seek a new method to standardize our country's bad accounting behavior and new countermeasure. The research's contents of the thesis include mainly as follows:1. Make a study on the beginning and development of the behavior accounting in western countries, and the influence in our country;2. Analyze accounting personnel's accounting individual character psychology , behavior motive, study the relation between the accounting psychology and bad accounting behavior by the theory of behavior accounting;3. Study the psychological reason model of the bad accounting behaviors, propose the countermeasures of the accounting behavior according to it.