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。
2
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。
3
Based on the introduction of behavioral finance, the paper put focus on mental accounting approach to explain anomalies effectively.