期刊文献+

人本会计基础问题研究 被引量:7

下载PDF
导出
摘要 进入21世纪之后,社会和谐发展成为全社会关注的主题,而伴随科学技术迅猛发展的知识经济的到来,又促使我们深入思考人本会计学的建立。笔者就人本会计的涵义与特征、理论基础、对象与要素、假设与职能等基础问题进行探讨,为人本会计学的建立提供理论支持。
机构地区 中国海洋大学
出处 《财会通讯(上)》 北大核心 2009年第5期10-12,共3页 Communication of Finance and Accounting
  • 相关文献

参考文献6

二级参考文献13

  • 1周其仁.市场里的企业:一个人力资本与非人力资本的特别合约[J].经济研究,1996,31(6):71-79. 被引量:2168
  • 2Cheung, Steven, 1983, "The Contractual Nature of the Firm", Journal of Law and Economics, 26: 1-21.
  • 3Coase, Ronald, 1937, "The Nature of the Firm", Economlca, 4:386-405.
  • 4Foss, Nicolai J, 1999, "The Theory of the Firm: An Introduction to Themes and Contributions", Theories of the Firm : Critical Perspectives in Economic Organization, London: Routledge.
  • 5Grossman, Sanford, and Oliver Hart, 1986, "The Costs and Benefits of Ownership: A Theory of Vertical and Lateral Integration", Journal of Political Economy, 94:691-719.
  • 6Hart, Oliver, 1995, Firm, Contract and Financial Structure, Oxford Univ. Press.
  • 7Rajan, Raghuram G, and Luigi Zingales, 1998, "Power in a Theory of the Firm", Quarterly Journal of Economics, 2: 387-432.
  • 8Rajan, Raghuram G, and Luigi Zingales, 2000, "The Governance of the New Enterprise", NBER Working paper.
  • 9Teece, David J, Richard P Rumelt, Giovanni Dosi, and Sidney G. Winter, 1994, "Understanding Corporate Coherence: Theory and Evidence", Journal of Economic Behavior and Organization, 23 : 1 -30.
  • 10Yang, Xiaokai and Ng. Y, 1995, "Theory of the Firm and the Structure of Residual Rights", Journal of Economic Behavior and Organization, 26:107-128.

共引文献160

同被引文献53

引证文献7

二级引证文献13

相关作者

内容加载中请稍等...

相关机构

内容加载中请稍等...

相关主题

内容加载中请稍等...

浏览历史

内容加载中请稍等...
;
使用帮助 返回顶部