会计职业判断中“过度自信”的影响及对策

Impact and Countermeasures of "Overconfidence" on Accounting Professional Judgment

会计职业判断是会计准则执行机制建设的重要环节,其运用的恰当与否直接关系到企业的财务状况及经营成果。研究发现,会计人员的情绪、认知等心理行为会对会计职业判断产生影响,其中过度自信行为的影响尤为显著。因此,本文探讨了会计职业判断过程中"过度自信"的行为表现以及会计职业判断中"过度自信"的影响,并提出了减少过度自信负面影响的政策建议。

The accounting professional judgment is an important part of the mechanism construction of accounting standard execution. Its appropriateness is directly related to an enterprise＇s financial situation and operation result. Studies find that e- motional, cognitive and other psychological behaviors, particularly overconfidence, would affect the accounting professional judg- ment of account personnel. This paper discusses the behavior of ＂overconfidence＂ in the process of accounting professional judgment and its effects, and puts forward countermeasures and recommendations to alleviate the negative effects of overconfi- dence.