会计心理失衡,即会计个体在外界环境作用下产生的心理落差,本文从分析心理失衡的形式和原因入手,进而指出心理失衡的消极效应及其控制与调节的方法。一、会计心理失衡的表现形式在日常财会工作中,会计心理失衡一般表现为情绪的变化:如悲观失望.态度冷漠,神情忧郁、愤怒,对工作厌倦,牢骚满腹与外界对抗等等。心理失衡一般有以下几种表现形式: 1、目标差异型。即个体期望值与现实之间的差异而形成的一种心理落差。这一般与目标的确立,主观努力程度,外部客观条件等因素有关。当个体自认为应达到的目标未能实现时,形成了忧郁感和危机感,从而使心理失去平衡。 Accounting mental imbalance, which is the psychological gap caused by accounting individual in the external environment, starts with analyzing the form and reason of psychological imbalance, and then points out the negative effect of psychological imbalance and the method of control and regulation. First, the manifestation of accounting psychological imbalance In the daily accounting work, accounting psychological imbalance generally manifested as emotional changes: such as pessimistic disappointment, apathetic, depressed look, anger, tired of work, complain about the confrontation with the outside world and so on. Psychological imbalance generally have the following forms: 1, the target difference type. That is, the difference between individual expectations and reality and the formation of a psychological gap. This is generally related to the establishment of goals, the level of subjective efforts and external conditions. When an individual considers that the goal to be achieved has not been achieved, a sense of depression and a sense of crisis is created, thereby disabling the mind.