基于需求理论的会计行为优化探索

The Optimization of Accounting Behavior Based on Demand Theory

论文利用心理学上的需求引起动机,动机支配着人们行为这一理论,进而针对会计这一群体,运用会计行为学探求会计需求、会计动机、会计行为三者之间的关系,最后提出会计行为优化的途径。

In this paper, we use the theory that psychological demand stimulate the motives, while motives dominate people＇s behavior, and then in accordance with the accounting group, we use accounting behavior to explore the relationship of accounting demands, accounting motivation and accounting behavior, and put forward the channels to optimize the accounting behavior.