三维会计  

Three-dimensional Accounting

作　　者：徐国君[1] 

机构地区：[1]中国海洋大学,山东青岛266003

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

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.

关 键 词：人力资本 行为 经济价值 三维空间 

分 类 号：F23[经济管理—会计学]