摘要
三维会计是对传统会计在合理继承与本质创新的基础上,以人本会计思想为指导的探索性研究成果。三维会计将人的要素纳入会计系统,并将行为、资产、权益三大基本要素有机结合,置于三维空间中去计量、报告与确认信息,将会计从现在的二维平面结构提升为三维立体结构,大胆构建了全新的会计理论与方法。
On the basis of the rational inheritance and essential innovation of the traditional account- ing, three-dimensional accounting is the research fruit guided by human-oriented thoughts. Three-dimensional accounting brings human resource into the accounting system, incorporates assets, equity and behavior three basic factors, and measures, reports and identifies information in three-dimensional space. In this way, accounting is updated from two-dimensional plane to three-dimensional stereoscopic structure, which boldly setups the new theory and method of accounting.
出处
《上海立信会计学院学报》
2008年第5期19-25,共7页
Journal of Shanghai Lixin University of Commerce
关键词
人力资本
行为
经济价值
三维空间
human resource
behavior
economic value
three-dimensional space
