So the positioning of accounting behavioral theory precedes the research on accounting credit . The optimization and regulation of accounting behavior can eventually solve the problem of credit lapse .

会计诚信问题研究应该定位于会计 行为理论，只有优化和规范了会计行为，才能从根本上治理会计诚信缺失这一重大经济问题。

The Limitation of Human Beings and the Behavioral Distortion of Accounting Information

人类有限性与 会计信息 行为性失真

Based on the introduction of behavioral finance the paper put focus on mental accounting approach to explain anomalies effectively .

本文在介绍 行为金融理论的基础上，重点突出心理 会计 理论，应用心理 会计理论有力地解释了金融异象。

A Study on Behavioral Science and Management Accounting

行为科学与管理 会计研究

Behavioral Accounting Theory and Its Application

行为 会计的理论与应用

Because of the development of behavioral sciences it comes to the accounting and financial fields . The cognitive limitations and biases of human have been widely found in the real behavior of investors .

因为随着 行为科学的发展及向 会计、金融研究领域的不断融合，人们的认知局限和偏差已经被广泛地发现于现实的投资者行为中了。

By comparing the traditional and behavioral finance approaches this article argues that there is a large room for the development of the behavioral finance especially the mental accounting theory .

文章最后通过比较经典金融学与行为金融学，指出 行为金融学特别是心理 会计理论的发展与完善还有很长一段路要走。

Investor sentiment as an important part of Behavioral Finance will affect the behavior of investors and managers the choice of accounting policies .

投资者情绪作为 行为金融学中重要的组成部分，其变化会影响着投资者的行为和管理者对 会计政策的选择。

Behavioral and physiological factors mainly contributed to concentration of medical care seeking which included reference choice and preference reversals loss averse and risk reduction framing effect and heuristic bias and mental accounting et al .

本文认为，患者的 行为心理因素是造成就医集中的重要原因，具体包括参照点的选择与偏好逆转、损失厌恶和风险规避、框架效应与启发式偏向、心理 账户、敏感度递减等。