This article is viewed from the important aspect of behavioral accounting science ---accountingbehavioral science as the research angle, studies the accounting personnel professional judgementbehavior from the two major factors of psychology and environment, based on the behavior formula ofanthropologist KurtĀ· Lewen. This article analyzed the psychological and environmental factors ofaffecting accounting personnel professional judgement behavior . After defining the meaning andessence of accounting personnel professional judgement rationalized behaviors, proposed twomajor rationalized standards of the accounting personnel professional judgement behavior ---dynamicequilibrium with the maximum of enterprise value and with stakeholders. The article put forward severalrationalized measures of raising the accounting personnel professional judgement behavior from tworespects of the psychological and environmental factors finally. |