On the Human-centered Accounting Control and Application

摘要：

In this article,the fundamental meaning and traits of human-centered accounting control are expounded.According to analyze the theoretical foundation of human-centered accounting control which includes theory of human-centered management,philosophical comprehension of human beings and transformation of accounting control orientation,the article announces human resource accounting and behavioral accounting which are successful combinations and applications of human-centered thinking and accounting.And it expounds that We should lay equal stress on substance-centered accounting and human-centered accounting,and then economic theory could develop and social economy could be prosperous.

关键词： substance-centered accounting human-centered accounting human-centered accounting control humanresource accounting bekavioral accounting

作者: YANG Quanzhao MA Zijun

作者单位: School of Management,South-central University for Nationalities,Hubei,Wuhan,430074;School of Management,Anhui University of Technology,Anhui,Maanshan,243002

会议类型: 国际会议

会议名称: 2006 International Conference on Management Science and Engineering(2006管理科学与工程国际学术研讨会)

会议地点: 武汉

会议语种:英文

页码: 464-470

在线出版日期: 2006-11-08（万方平台首次上网日期，不代表论文的发表时间）