行为科学在管理会计中的应用分析

Behavior science's application in lnanagement accounting

行为科学主要是利用心理学和社会学方法方式来研究人的行为,分析人产生各种不同行为的客观因素和主观意识的一门边缘性学科。会计决非是纯技术性的,从深层次看,它涉及人的价值观念和行为取向,会计的职能归根到底是属于行为的职能。所谓会计行为是指在会计领域充分运用行为科学的理论、概念和方法,在会计信息的产生、传递和使用过程中解释、预测和引导有关人员的行为,从而使会计的职能得以有效地发挥。

Behavioral science is a subject that re- searches people＇s activities＇ nature mainly and analy- ses objective cause and subjective motive of various behaviors produced by people. Accounting is never pure technical only, but relating to people＇s value view and behavior trend from the point of high level, The func- tion of accounting belongs to function of behavior in the final analysis. The so-called accounting behavior means explaining, forecasting and guiding behavior of people concerned in the accounting region in the course of production passing and using of accounting informa- tion by using theory, concept and methods of behavior science fully, and so the function of accounting can be brought into play effectively.