Investigation And Analysis Of Accounting Information Distortion Based On The Psychological Perspective

Authenticity of accounting information is an very important indicators to check the quality of accounting information.Accounting information distortion will bring serious influence, no matter for external users or internal users and all macroeconomic environment order.So,it is an urgent need for the prevention and management of accounting information distortion problem.Accounting activities is a behavior performance,every behavior come from psychological activity law, different psychological factors get different result. According to the combination of the psychological factors and accounting information distortion,this paper start from psychological factor to analyze Social and individual psychological factors which surrounding the accounting workersFirstly,this paper use literature research summarize the possible psychological factors assumption which effect the on purpose and intention accounting information distortion,then make the questionnaire include the possible psychological factors and use the SPSS 19.0 software to principal component analysis and component score to find the most possible factors that effect accounting information distortion.According to the statistical research,the three factors,lack of work cognitive and understanding,external constraint & self-limiting negative,work environment and rythm nervous are most possible influences to intention accounting information distortion. The negative external environment constraints.The negative thoughts and principles of accounting personnel and strong motivation of aggression are most possible influences to on purpose accounting information.finally,let this psychological factors in a enterprise in Chengdu for determine validation to analysis the above results habe reality significance.Finally, according to the above analysis put forward the psychological Angle corresponding prevention and treatment strategies...