笔者认为,当前会计人员在进行会计监督时,存在着如下一些心理障碍: 一、悲观心理。一是遇到了困难或者受到不公正待遇时,感到冤屈,以致精神不振。二是面对某些腐败现象和不良风气,丧失了信心,认为自己无回天之力。二、自谅心理。认为当前法制不健全,监督困难,只要洁身自爱就可以了。三、无关心理。有的会计人员认为会计监督是会计机构负贵人或会计主管人员的事,自己只要做好份内工作就行了。有的会计机构负责人认为企业搞了承包,自有法定 The author believes that the current accounting staff in the accounting supervision, there are some psychological barriers as follows: First, pessimistic psychology. First, they encountered grievances or suffered injustice when they encountered difficulties or were unfairly treated. Second, in the face of some corrupt phenomena and unhealthy tendencies, they have lost their confidence and regarded themselves as powerless. Second, self-understanding and psychology. I think the current legal system is not sound, supervision is difficult, as long as clean love on it. Third, nothing to do with psychology. Some accountants think that accounting supervision is a negative accounting organ or accounting officer of the matter, as long as they do a good job in the job on the line. Some people in charge of accounting agencies that enterprises engage in contracting, its own statutory