以人为本、行为价值与人本管理会计机制研究

People-Orientation, Behavioral Values and Humanistic Management Accounting Mechanism

围绕"物"为中心的传统管理会计将价值管理的重心放在"物"成本的节约,这与经济形态转变带来的管理重心转移是相背离的。架构在行为科学基础上的价值形成逻辑主线,决定了"人的某种需求"与"企业价值形成"之间建立起持续的直接关联,可以成为企业价值实现自驱动的关键。依据心理学、行为学观点推演的跳闸理论表明,摒弃"物"本,构建以"人"为本的人本管理会计可以成为企业价值实现自驱动的关键机制,而这种机制安排应以"行为-价值"为内核。

The traditional management accounting centering on ＂things＂ focuses the value man- agement on the cost savings of ＂things＂ , which deviates from the management core brought about by the transformation of economic forms. The value founded on the basis of behavioral science forms a logical mainline, determining the establishment of a continuous direct correlation between ＂certain human needs＂ and ＂corporate value formation＂ , and can become a key to realize the self-driven corporate value. The tripping theory deduced on the basis of psychology and behavioral theory sug- gests that the humanistic management accounting, which replaces thins-orientation with people-orienta- tion, can become a key mechanism to achieve self-driven corporate value, and this institutional ar- rangement should take ＂behavior value＂ as the core.