论人本会计的实现手段  

A Study on the Means of Realization of Humanistic Accounting

作　　者：孙玉甫[1,2] 吴昕[1] 

机构地区：[1]天津商业大学商学院,天津300134 [2]天津商业大学管理创新与评价研究中心,天津300134

出　　处：《中国海洋大学学报（社会科学版）》2013年第3期61-66,共6页Journal of Ocean University of China(Social Sciences)

基　　金：天津市哲学社会科学规划项目"文化企业价值计量研究"(TJLJ12-035)

摘　　要：人本会计强调以人为本、多方利益相关者合作共赢,就必然涉及各方利益博弈与协调问题,从而需要确定能够实现各种生产要素和谐统一的企业经济价值与人的经济价值共同增长的总体思路与制度安排。人本会计的实现手段应该按照生产要素的不同获取方式分环节地进行设计,从而形成一个完整的体系。生产要素投入的人本会计实现手段以扩展的承诺收益法为核心,按生产要素投入、持续生产经营、经济利益分享、投入资本退出分环节进行设计。生产要素其他方式取得的人本会计实现手段以自激励报酬方案为核心进行设计。两种实现手段为生产要素所有者提供了自由选择的空间,并架起了连接人本会计基础理论与概念框架和应用理论的桥梁。With its emphasis on people-oriented thought and mutual benefit between stakeholders, humanistic accounting is naturally concerned about the problem of how to achieve a compromise or balance of each party＇s benefits. Furthermore, it needs a general plan and institutional arrangement to help realize the common growth of the economic value of human beings and enterprises to ensure the harmonious unity of all production factors. The means of realization of humanistic accounting should be designed as a complete system according to the way we obtain production factors. To be more specific, the means of realization of humanistic accounting concerning the input mode of production factors centers on extended commitment in- come approach, and should be designed according to four divided segments： production input, continuous production and operation, economic interest sharing and invested capital withdrawal. Besides, the other way of acquiring production factors should be devised with the core of self-incentive compensation plan. These two means provide all production factor owners with a free choice, and connect basic theory and conceptual framework of humanistic accounting with its applied theory.

关 键 词：人本会计 以人为本 实现手段 承诺收益法 自激励报酬方案 

分 类 号：F235[经济管理—会计学]