保障社会公平的人本会计核算模式研究

A Study of Humanistic Accounting Model Guaranteeing Social Equity

站在维护会计公平角度,详细阐述了现行会计和人力资源会计的公平缺失问题,说明了只有人本会计才能担负起建立会计公平进而维护社会公平的重任,并针对人本会计的具体实施手段,提出新的人本会计核算模式——全要素核算,以期为人本会计理论的进一步完善提供帮助。

Starting from guaranteeing accounting equity, the paper elaborates on the lack of equity in present accounting and human resources accounting. It explains that only humanistic accounting can take the responsibility of building ac-counting equity and guaranteeing social equity. For the specific implementation means, it puts forward a new humanistic accounting model - all elements accounting, trying to improve the theory of humanistic accounting.