And the mental accounting discovered by behavioral economists abrogate the assumption of perfect substitutability of economic resources.
思维会计原理作为多元的结构化过程，取消了经济资源的完全可替代性。
Especially we should optimize the behavioral agent in the whole course, build the environment of property right that will optimize the realization of norm of conduct in financial accounting.
尤其要实现会计行为主体的全程优化，优化会计行为规范实现的产权环境，建立健全监督体。
Based on the introduction of behavioral finance, the paper put focus on mental accounting approach to explain anomalies effectively.
本文在介绍行为金融理论的基础上，重点突出心理会计理论，应用心理会计理论有力地解释了金融异象。
Based on the introduction of behavioral finance, the paper put focus on mental accounting approach to explain anomalies effectively.
本文在介绍行为金融理论的基础上，重点突出心理会计理论，应用心理会计理论有力地解释了金融异象。
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