基于人本经济发展观的管理会计理论体系与计量方法创新探讨  

Initiative Research on Management Accounting Theory System and Measurement Methods from Human Economic Development Concept

作　　者：丁胜红[1,2] 吴应宇 Ding Shenghong;Wu Yingyu

机构地区：[1]东南大学经济管理学院,211189 [2]南京农业大学金融学院,210095

出　　处：《会计研究》2019年第1期53-58,共6页Accounting Research

基　　金：国家社科基金面上项目(16BGL062);教育部哲学社会科学研究后期资助一般项目(18JHQ063)阶段性成果之一

摘　　要："互联网+"的"去三化"颠覆了传统企业管理模式,促使对新的管理会计理论与计量方法探讨。本文从解决规模经济问题与范围经济问题入手,探索信奉人本经济发展观的管理会计理论与方法创新的理论基础。参照物本经济发展观指导的成熟管理会计理论体系逻辑及其计量方法演变规律,结合海尔人单合一双赢模式2.0现实经验,在人本经济发展观指导下,构建管理会计新理论体系,提出了人本成本法。"Internet+"demediation,decentralization and decreditization have subverted the management mode of traditional enterprises and promoted the innovation of new management accounting theory and measurement methods.Starting from solving the problems of scale economy and scope economy,this paper explores theoretical basis for innovation of management accounting theory and measurement methods from human economic development concept.With reference to the evolution of the mature management accounting theory logic and its measurement methods guided by material economic development concept,combined with the real experience of the Haier people’s win-win 2.0 model,this paper constructs a new management accounting theory system and puts forward human cost method under the guidance of human economic development concept.

关 键 词：物本经济发展观 人本经济发展观 人本成本法 管理会计新理论体系 

分 类 号：F234.3[经济管理—会计学]