人本会计管理及其应用探讨

On the Human-centered Accounting Control and Application

本文阐述了人本会计管理的基本涵义及其特点，分析了人本管理理论、哲学上对人的认识及会计管理方向的转变等对人本会计管理的理论支持，揭示了人力资源会计、行为会计等属于有意识地将人本主义思想与会计有机结合的较为成功的应用领域，认为只有物本会计与人本会计理念和谐并重，才能繁荣经济理论，促进经济更好地发展。

In this article, the fundamental meaning and traits of human-centered accounting control are expounded. According to analyze the theoretical foundation of human-centered accounting control which includes theory of human-centered management, philosophical comprehension of human beings and transformation of accounting control orientation, the article announces human resource accounting and behavioral accounting which are successful combinations and applications of human-centered thinking and accounting. And it expounds that we should lay equal stress on substance-centered accounting and human -centered accounting, and then economic theory could develop and social economy could be prosperous.