基于仿生学原理的人本管理会计工艺的构建——一个三维立体结构分析范式

Procedures and Methods Construction of Renben Management Accounting Based on Bionic Principles:Three-dimensional Structure of a Paradigm

管理会计的发展一直饱受争议和批评,该学科的学术基础远未建立,一直无法获得"可敬重性"。以知识经济为外部环境假定的人本管理会计显著区别于传统管理会计。它是以人为中心、为根本的价值创造的支持决策与管理控制系统。基于仿生学的原理,人本管理会计与神经元网络具有极相似的工程要求,依据生物体的天然进化选择的优势,人本管理会计系统模型的结构和运行机制可以据此展开进化设计。在此基础上,借鉴系统工程学的原理,通过三个相互联系的时间维、逻辑维和知识维(或空间维)的立体结构作为人本管理会计工艺的分析范式,从而初步形成一套完整的、具有一般意义的人本管理会计程序与方法的体系。新的体系实现了应用生态标准来判断人类创新的"合理性"并丰富与夯实管理会计的学科基础,从而更好地应对未来知识经济的挑战和便于人本管理会计未来的拓展和深化。

The development of management accounting has been controversial and criticized,which is far from being established in the foundation of academic disciplines,and has been unable to get to be respected.The Renben management accounting in the knowledge-economy era,is significantly different from the traditional management accounting.It defines that value creation which focuses on humans for supporting decision-making and management control systems.By making use of bionics,renben management accounting and the neural network is very similar in the engineering requirements.The structure and operation mechanism of renben management accounting system model can be designed as an evolution on the basis of these,in which organisms has the advantage of the natural evolution choice.Thus,the paper constructed a complete,general sense,theoretical framework of procedures and methods of renben management accounting by drawing lessons from system engineering theory,the three-dimensional structure of a paradigm which is three interrelated dimensions of time,logic and knowledge-dimensional.The new system,which enriches and strengthens the scientific basis of management accounting,can be used to judge the rationality of human innovation by ecological criteria,and better respond to future challenges of the knowledge economy and achieve renben management accounting to the expansion and deepening in the future.