| 会计舞弊的行为经济学分析 |
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| 引用本文： | 孔小红.会计舞弊的行为经济学分析[J].南京财经大学学报,2007(1):85-87. |
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| 作者姓名： | 孔小红 |
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| 作者单位： | 安徽财经大学,安徽蚌埠233061 |
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| 摘 要： | 会计舞弊的机理是主观因素为主导，客观因素通过主观因素起作用而发生结果的一个过程。这种机理可以用行为经济学的基本原理加以阐释。“有限理性”假设可以说明会计舞弊为何产生；前景理论可以解释会计舞弊中的合谋现象；锚定效应和过度自信可以表明为什么经济主体和个人甘冒舞弊被发现和受到处罚的风险。
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| 关 键 词： | 会计舞弊 行为经济学 有限理性 |
| 文章编号： | 1672-6049（2007）01-0085-03 |
| 收稿时间： | 2006-11-15 |
Analysis for Behavioral Economics in Accountant's Engaging in Embezzlement |
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| KONG Xiaohong.Analysis for Behavioral Economics in Accountant''''s Engaging in Embezzlement[J].Journal of Nanjing University of Finance and Economics,2007(1):85-87. |
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| Authors: | KONG Xiaohong |
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| Institution: | Anhui University of Finance and Economics, Bengbu 233061, China |
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| Abstract: | The process of accountants' engaging in embezzlement is dominated by subjective elements and effected through objective factors.The phenomenon can be expounded by the basic theory of behavioral economics.The writer can give you the cause of the accountant's engaging in embezzlement through the bounded rationality and the explanation of conspiracy phenomenon by perspective theory.The writer will try to explain in the paper why the accountants in economic subject and individuals willingly take the risks of being found and punished by anchoring,overconfidence and herd behavior. |
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| Keywords: | accountants' engaging in embezzlement behavioral economics bounded rationality |
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