纵观近三十年会计领域的发展，会计趋同是顺应经济全球化发展的必然趋势。会计准则趋同主要体现在准则本身内容和形式上的变化与调整，国内外会计准则制定机构的工作重点也集中于准则本身，因此，针对会计准则本身内容和形式的研究值得学术关注。行为科学的理论和方法的引入为研究会计准则趋同效果拓宽了视角，特别是其能够深入人的决策过程，解释会计领域内存在的非理性行为决策。但目前该研究领域仍处于发展阶段，还有较多会计行为问题亟待探讨。

目前我国企业会计准则除了与国际财务报告准则（IFRS）在实质内容上实现趋同外，在其他方面仍存在一些差异，但目前学者对于其他方面的差异研究不够全面和深入。从会计师的角度而言，其应用会计准则生成会计信息的过程，并非仅仅是简单地参照一系列规则条文进行工作，这里面的行为因素不容忽视。因此，即便是内容实质趋同的会计准则，也会因为其他差异的存在，导致会计师行为决策与会计准则预期的要求不一致，在应用会计准则的过程中产生决策偏差，进而影响会计准则的趋同效果。

本文基于心理学理论和实验研究方法，考察会计准则内容呈现形式对会计师行为决策的影响。研究发现，准则指导内容以规范式、案例式抑或混合式呈现，会影响会计师的行为决策，具体地，规范式呈现和混合式呈现下会计师的决策质量较高，规范式呈现下会计师的决策效率较高。过程路径分析指出，对决策质量的作用是通过同时影响准则纠偏频次和纠偏幅度而实现，而对决策效率的作用仅通过影响阅读和理解准则的认知效率而非解决实际交易问题的应用效率而实现。进一步具体机制分析发现，业务复杂度的增加会加大案例式呈现下的比较行为偏差；指导案例与实际交易相似度的增加则会减弱上述偏差。此外，混合式呈现中内容呈现顺序并不影响会计师的行为决策结果；会计师个人专业能力强弱也不存在显著的调节效应。本文的研究结果补充了会计准则领域的行为研究证据，并为会计准则分类指导提供具体实施建议。

Looking at the development of accounting field in the past three decades, accounting convergence is an inevitable trend to conform to the development of economic globalization. The convergence of accounting standards is mainly reflected in the changes and adjustments in the content and form of the standards themselves, and the work of domestic and foreign accounting standard-setting bodies also focuses on the standards themselves. Therefore, the research on the content and form of accounting standards itself deserves academic attention. The introduction of the theory and method of behavioral science broadens the perspective for studying the convergence effect of accounting standards, especially it can go deep into people's decision-making process and explain the irrational behavioral decisions in the accounting field. However, this research field is still in the development stage, and there are still many accounting behavior problems to be explored.

At present, our country's accounting standards for enterprises are similar to International Financial Reporting Standards (IFRS) in substance, but there are still some differences in other aspects. However, scholars' research on the differences in other aspects is not comprehensive and in-depth. From the perspective of accountants, the process of generating accounting information by applying accounting standards is not just a simple reference to a series of rules and regulations. The behavioral factors in this process cannot be ignored. Therefore, even accounting standards with similar substance will lead to inconsistent accounting behavior decisions and expected requirements of accounting standards due to other differences, which will lead to decision-making bias in the process of applying accounting standards, and further affect the convergence effect of accounting standards.

Based upon theories in psychology and experimental method, this study examines whether the presentation of accounting standards’ content affects accountants’ behavioral decisions.

We find that when compared to example-based pattern, normative and mixed patterns bring greater decision quality of accountants, and normative pattern also results in higher decision efficiency of accountants. During the above process, rectification frequency and extent are mediating factors of affecting decision quality, and cognitive efficiency, rather than adoption efficiency, acts as a mediating factor of affecting decision efficiency. Further analysis finds that the complexity level of transactions and the similarity between the given example and transactions have moderating effects on the relation between the presentation of accounting standards and decision quality of accountants; the presentation order in mixed pattern fails to play a role; and the professional competence of accountants also does not have moderating effect. Research findings contribute in providing evidence on behavioral study in accounting standards field and are of great significance in practical guidance of accounting standards.