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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。 |
| 关键词: 人本主义,人本管理,人本会计 |
| DOI： |
| 分类号:F230 |
| 基金项目: |
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| Study on the Decline of Material-oriented Accounting and the Rise of People-oriented Accounting |
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王海兵 刘丽娟' target='_blank'>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 pu |
| Key words: humanism,human-oriented management,people-oriented accounting |
