Analysis Of The Impact Of Accounting Staff Pressure

Appropriate environment pressure And the pressure of assessment indicators in the work has a positive effect on the work of accounting institutions and accountants. Moderate pressure can make accountants improve their attention, be more earnest and careful, reduce errors and improve work efficiency to a certain extent. Excessive pressure will make accountants nervous and have bad physical, psychological and behavioral symptoms. Accountants are prone to irritability and insomnia under pressure, and their work efficiency is reduced and error prone. Dealing with accounting affairs is often inappropriate or procrastinate to deal with accounting affairs. The tension between colleagues will result in waste of work resources. The direct consequence of accounting staff's egoism is the low efficiency of accounting work and poor quality of accounting work.

(1) Leader Pressure impact analysis

Financial accounting report is an important written material to express the financial status and operating results of an enterprise. Many of its contents and indicators are very important for enterprise leaders. When the leaders of enterprises reach the targets or other targets, they will pass the pressure to all departments. In some cases, they will make unreasonable or illegal demands on accounting institutions and accountants. In the face of directives to intervene in accounting affairs from enterprise leaders, accounting institutions and accountants accept instructions, obey the leadership to complete illegal accounting practices, and dissolve the pressure of leadership. There will be psychological pressure to break the law and discipline. The consequences of refusing to execute the leadership directive are obvious in the enterprise organization. On the basis of the analysis of rational economic man, generally speaking, accountants will carry out the directives of leaders and cooperate with the realization of enterprise goals or leadership requirements.

In real life, business leaders do not want to see the embarrassing situation of refusing orders. Leaders regard training and appointing trustworthy and reliable "their own people" as the basic art of leadership. At that point, the problem evolved into synergistic illegal accounting practices. In real society, accountants who stick to principles often have to bear tremendous pressure and a series of unfair treatment. Instead, the accountants who obey the instructions are respected by leaders. Such a large number of cases leads to an environmental atmosphere that makes accountants deviate from regulations in behavioral decision making.

(two) accounting environment pressure Influence Analysis

In the face of the continuous emergence of new accounting concepts, the frequency of knowledge updating and the reduction of knowledge aging cycle, the difficulty of Accountants in coping with new economic business and dealing with accounting affairs with ease is greatly increased. The vast number of accountants actively respond to new situations and take the initiative to learn new knowledge. The accounting staff take the certificate development ability and take part in various training classes to improve their technical level. The contingent of Accountants is the most active and active group of professional and technical personnel.

In recent years, the new accounting standards and new laws and regulations that are constantly being introduced have a subversive change compared with the traditional accounting thinking method. Accountants can actively understand, seriously study and grasp in time. Accountants' accounting theory is more solid, accounting processing ability is stronger, and the overall development level of Accountants' professional quality is more in line with the expectations of accounting management departments. Of course, accountants spend a lot of their spare time in professional training, which has affected family life, reduced rest time, and some of them have lost sleep for a long time and their physical quality has declined. When accountants face too much and heavy work, their abilities are not enough and their energy performance is insufficient. The gap between the real work performance and the expected performance has caused pressure on the accountants.

(three) accounting staff's pressure influence analysis

The pressure of Accountants' personal economic needs often result in unlawful accounting behavior when accountants' low professional ethics and poor law and discipline concepts. Most of these behaviors are related to corruption, theft and appropriation. Those enterprises that fail to establish a strict and complete internal control system can easily exploit loopholes in the links of voucher delivery, capital expenditure, purchase and sale, and accounting treatment, which are easily used by accountants with financial pressure, low professional ethics and poor law and discipline concepts. The internal economic pressure of accountants faces unconstrained and unmonitored reality, in the period of social economic system transformation and many people's value concept to "money". It will urge accountants to actively manipulate illegal accounting practices and cover up illegal acts.

The psychological activity before accounting is the balance between risk and profit. Risk comes from economic, administrative or criminal sanction and reputation loss, fear of engaging in shameful illegal activities, and so on. The result of the trade-off between risk and benefit forms the behavior decision of accountants. On the one hand, what kind of behavior decisions should be taken depends on how effective the internal control system is; on the other hand, it depends on the level of quality of specific accountants. When the relationship between colleagues is tense, the support and help of colleagues can not get even when they are pushed out. Especially in the face of interest competition such as salary increase and promotion, the tension has been aggravated. When the accounting organization is enveloped in an atmosphere of unfriendliness, the pressure of accountants can not be released and shared.

By analyzing the pressure of the accountants, we can conclude that the pressure from the business leaders and the pressure of their own economic needs are the two main reasons that affect the quality of accounting work.

In the face of the fact that accountants are under great pressure, it is necessary for accounting personnel to carry out pressure management work to achieve the goal of Harmonious Accounting and enable the accountants to maintain healthy physiology and psychology and make our accounting work better. Accountants with pressure problems should learn effective ways to resolve stress and actively adjust their mindset. The goal is to adjust their mindset to a positive attitude and do a good job of accounting work energetically.