会计学革命──从物本主义到人本主义的飞跃  

The Revolution of Accountancy: A Leap from Material centric to Human-centric

作　　者：张文贤[1] 邵强进[1] 

机构地区：[1]复旦大学管理学院,上海200433

出　　处：《复旦学报（社会科学版）》2001年第2期82-87,共6页Fudan Journal（Social Sciences）

摘　　要：从物本主义到人本主义已成为当代思维方式的主流，会计学须顺应这种时代精神的召唤，对过去物本主义会计展开批判，并构建全新的人本主义会计，即人力资源会计，藉以充分反映人力资源投资，科学核算人力资源价值，完善企业员工的动力机制和内部约束激励机制，形成会计学发展过程中一次新的革命。A transition from material centric to human centric has been the mainstream of modern thinking. Accountancy should echo the call of this time spirit, criticize the old material centric accountancy, and develop the brand new human centric accountancy, i.e. the Human Resources Accountancy, in order to fully reflect the investment on human resources, check scientifical ly the value of human resources, perfect the dynamic system of the staff and th e system of inner stimulation and restriction, and initiate a new revolution in the development of accountancy.

关 键 词：会计资产 人力资本投资 会计核算 剩余索取权 激励机制 会计学 物本主义 人本主义 人力资源会计 

分 类 号：F230[经济管理—会计学]