“互联网+”对会计发展的影响及其人本资本会计模式构建  

The Influence of Internet + on Accounting Development and the Construction of its Humanism Capital Accounting Model

作　　者：丁胜红[1,2] 

机构地区：[1]湖南大学工商管理学院,湖南长沙410082 [2]南京农业大学金融学院,江苏南京210095

出　　处：《广东财经大学学报》2016年第6期46-54,共9页Journal of Guangdong University of Finance & Economics

基　　金：国家社会科学基金一般项目(16BGL062);湖南省博士后研究人员日常资助项目(领导型服务企业人本资本价值引擎对产业结构升级与国家价值链形成的驱动效应研究)

摘　　要：从以人权为本的视角透析了"互联网+"的一般特征对产权会计向人权会计转变之影响。根据马斯洛的需求层次理论,探索作为"互联网+"的人本经济时代人权会计产物之一的人本资本会计确认计量方法选择,并在完全低层次需求与高层次需求的两大假设下探索人力资本会计、物力资本会计、组织资本会计、关系资本会计的各自人权会计报告模式,以及由它们所构成的不同的人本资本会计模式,并在此假设下总结性探索人本资本会计基础架构理论。According to the general feature of Internet ＋,this paper intends to analyze the influence of Internet ＋ on the change from property rights accounting to human rights accounting under the human rightsbased perspective. Based on the theory of Maslow’s hierarchy of needs,the paper explores the selection of measuring methods for humanism capital accounting and the different human rights-based humanism capital accounting models formed by human capital accounting,material capital accounting,organizational capital accounting as well as relationship capital accounting with the two assumptions of low-level needs and highlevel needs. And on this basis,it proposes the basic theoretical framework for human rights-based humanism capital accounting.

关 键 词：互联网+ 会计模式 会计发展 人本资本会计 产权会计 人权会计 

分 类 号：F275[经济管理—企业管理]