| 论物本会计的没落和人本会计的兴起 |
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| 引用本文： | 王海兵,刘丽娟.论物本会计的没落和人本会计的兴起[J].重庆工商大学学报(自然科学版),2007(1):77-79,82. |
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| 作者姓名： | 王海兵 刘丽娟 |
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| 作者单位： | 重庆工学院会计学院 重庆400050 |
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| 摘 要： | 人本会计取代物本会计是经济发展的客观要求和会计发展的必然趋势。介绍人本会计的理论渊源,提出了人本会计的概念,并在对现行会计体系缺陷剖析的基础上论证了人本会计对其的改进。
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| 关 键 词： | 人本主义 人本管理 人本会计 |
Study on the Decline of Material-oriented Accounting and the Rise of People-oriented Accounting |
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| WANG Hai-bing LIU Li-juan.Study on the Decline of Material-oriented Accounting and the Rise of People-oriented Accounting[J].Journal of Chongqing Technology and Business University:Natural Science Edition,2007(1):77-79,82. |
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| Authors: | WANG Hai-bing LIU Li-juan |
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| Abstract: | It's objective requirement of economy improvement and inevitable tendency of accounting devel- opment that people-oriented accounting replaces material-oriented accounting.This article introduces the theoretical origin of people-oriented accounting and puts forward the conception of people-oriented account- ing.The amelioration of people-oriented accounting towards current accounting system is demonstrated fully on the basis of analysis on the limitations of current accounting system. |
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| Keywords: | humanism human-oriented management people-oriented accounting |
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