基于“心理技术计量系统”计量模型的行为会计计量研究

A Study of Behavioral Accounting Measurement: Based on the Measurement Model of Psycho-Technical Measurement System

现行会计计量是技术范式和手段范式的综合,在组织管理中日趋乏力。会计未来发展的根本在于其管理职能的发挥,因此会计计量应转向行为范式。基于"心理技术计量系统"计量模型的行为会计计量是在传统计量基础上,以行为为主线对会计计量模式进行的重新设计,目的是对组织、个体行为施加影响,有效实现行为价值驱动和行为主体行为优化。行为会计计量模式以目的为基础进行整体架构,通过对行为内涵和特征的分析,确定了现行市价-一般购买力货币单位计量模式。应用框架按照事前、事中、事后三个阶段构建。事前对行为过程进行分析,确立行为指标和行为标准。事中对行为过程实施计量,提供行为差异量表。事后进行行为贡献计算、行为绩效评估和行为预测。

The current accounting measurement is an integration of technological paradigm and methodological paradigm, which is increasingly lacking power in the organizational management. The future development of accounting depends on its management functions, so that the accounting measurement should turn to the behavior paradigm. The behavioral accounting measurement based on the psycho-technical measurement system is a redesign of the accounting measurement model with behavior as the main line on the basis of the traditional measurement, whose purpose is to exert influence on the organization and individual behavior so as to realize the value driving and behavior optimizing.The measurement mode of behavioral accounting has an overall structure based on its purpose,through the analysis of the connotation and characteristics of behaviors, it sets up the measurement mode of current market price- the monetary unit of general purchasing power. The application framework is constructed according to the three stages of before, during and after the event. Before the event, it analyzes the behavior process and establishes the behavior index and the behavior standards.During the event, it implements the measurement over the behavior process and provides behavioral differences scales. After the event, it calculates the behavior contribution, evaluates the behavior performance and predicts the behaviors.