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Criteria For Psychological Optimization Of Accountants

2010/12/6 10:21:00 41

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Optimization generally refers to taking certain measures.

Measures

To make something better.

From this perspective, the psychological optimization of accountants can be defined as: it is such a process, that is, under the overall guidance of optimization thought, accountants should take necessary and feasible optimization methods and facilities in accordance with the requirements of accounting behavior and professional ethics, and create healthy and perfect personality characteristics and scientific and correct psychological activities of accountants, so as to maintain physical and mental health and provide high-quality accounting information.

From a dynamic perspective, the optimization of Accountants' psychology is a process, and also a state and result.

The criteria for psychological optimization of accounting behavior are as follows:

(1) capability optimization

The optimization of ability requires accountants to have comprehensive psychological quality and rich knowledge.

Accountants should have comprehensive psychological quality, including normal intelligence and thinking quality.

Normal intelligence is willing to engage in accounting laws, regulations, learning and accounting work, has a strong desire for knowledge, and can give full play to its potential and serve the accountants well.

The quality of thinking determines a person's thinking level. Accountants should have both logical thinking and non logical thinking. Innovative thinking is more important for accounting work under the condition of knowledge economy.

Rich knowledge is particularly important for accountants. At present, accountants need a large number of accounting and professional knowledge, social knowledge, social science knowledge, even natural science knowledge, engineering knowledge and so on. Only in this way can they adapt to the updating speed of knowledge and better engage in accounting work.

(two) optimization of character

Character optimization means that accountants should have noble professional ethics and sound will quality.

The quality of professional ethics is a stable feature of accounting behavior based on accounting behavior ethics.

The noble professional moral quality requires accountants to have correct understanding of accounting professional ethics, noble professional ethics and reasonable moral behavior.

The main mark of sound will quality is consciousness, decisiveness and tenacity of behavior.

Accountants engaged in accounting work itself is a practical activity with a certain purpose and subjective initiative. Accounting standards require accountants to follow consciously. Accounting management is faced with a lot of economic decisions, and at the same time they will encounter various practical difficulties. All these require accountants to have sound will quality.

(three) tendentious optimization

Tendentious optimizations include healthy emotions and good health.

Interest

。

Healthy mood is characterized by emotional stability and happy mood.

Accountants in a tight working atmosphere and complicated accounting work need to always keep the brain in a relatively balanced state, so that they can finish their work well.

A happy mood can mobilize human potential and improve work efficiency.

Good interests are expressed in hobbies.

justice

And health.

The object of accounting is the financial movement and information of the accounting entity, which determines that there are many opportunities for accountants to get in touch with money, money and goods. Low grade, vulgar, money worship and hedonism can easily lead to the degeneration of accountants and lead to economic crimes.

(four) optimization of psychological activity mode

The optimization of psychological activity includes normal cognition, moderate response and peculiar temperament.

People with normal knowledge are the physiological basis of certain abilities of perception, perception, memory, thinking and association.

When accounting objects enter accountants' subjectivity, the initial step and the basic psychological activity formed by their individual attributes are feelings, and their overall attributes are reflected by subjective subjectivity.

No matter perception or feeling, it is a form. Only when accountants analyze, judge and reveal their essence of perceived economic business, they begin to think.

Accounting should follow the principle of substance over form and conduct business process. It is necessary for accountants to conceive the realistic problems facing the brain by remembering the existing knowledge, and then find solutions.

Accountants' behavior of confirming, measuring, recording and reporting also reflects his subjective understanding of economic business.

Moderate response is that accountants face the complex and changeable economic situation and objective environment, so that they can assess the situation and respond promptly, accurately and quickly.

The market economy is changing and the opportunities are fleeting. Accountants need to provide relevant, reliable and timely accounting information to all concerned.

If the accountants do not have moderate reaction speed, they will not be able to meet the needs of users of accounting information.