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。

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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。

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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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In the words of the behavioral economist Richard Thaler, we engage in "mental accounting, " putting our money in different accounts based on how we earned it, how easily we can access it, how long we've had it and so on.

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