会计硕士考研知识点：行为会计学
mpacc/" target="_self" title="\">会计硕士考试需要考生掌握很多知识点，比较多䶡��"http://kaoyan.koolearn.com/zhuanshuo/mf/" target="_blank">mf5q+U6L6D5p2C77yM6L+Z5bCx6ZyA6KaB5aSn5a625bmz5pe25aSa5rOo6YeN56ev57Sv44CC546w5Zyo5pivPGEgaHJlZj0="http://kaoyan.koolearn.com/zhuanshuo/" target="_self" title="\">考研备考的最后冲刺阶段，大家一定要把每一个细小的知识点巩固一下，加深理解。新东方在线小编下面就和大家一起来复习一下重要的知识点，希望对考试有帮助。行为会计学
行为会计学概述行为会计是会计学和社会科学相互交叉的边缘学科，主要研究人类行为对会计信息乃至会计系统的影响，以及会计信息对人类行为和行为决策的影响。行为会计源于美国。始于本世纪50年代，以后西方各国颇为重视，广泛开展研究和运用，使行为会计的研究领域得到不断拓展和深化，成为当今世界会计中最有希望的会计发展新领域。
行为会计的理论基础行为会计学说的逻辑体系严谨、科学，其理论基础主要有：
①理性经چ��"http://kaoyan.koolearn.com/zhuanshuo/mt/" 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"white-space: normal;"> 生命在于运动，学习在与积累，只有不断地积累，大家才能够不断取得进步，会计硕士备考也是如此，要想取得好成绩，即必须从小做起，不断积累，预祝考生2014考研顺利!
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