我国行为会计研究现状综述

行为会计是众多新兴会计的分支与科,是当今世界会计中最具希望的会计发展新领域。目前我国对其研究还处于初级阶段,与美国等西方国家的研究相比还有较大差距,本文对我国行为会计的研究现状进行了分析,以期对该领域的研究提供参考。

The Discuss of Our Country's Behavioural Accounting Research Status

Behavioural accounting practices is the embranchment subject of emerging accounting, which at present is the most promising development of new areas of accounting. Our country's current research is still in its initial stage, with the United States and other Western countries has grown larger than the research.The propose of our country's behavioural accounting study status analysis is to provide some reference for academic research in this field.