| 基于科学发展观的人本会计研究 |
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| 引用本文： | 胡春晖,郑汝昌. 基于科学发展观的人本会计研究[J]. 财会通讯, 2007, 0(2) |
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| 作者姓名： | 胡春晖 郑汝昌 |
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| 作者单位： | 云南财经大学会计学院，云南云锰集团有限公司 云南昆明654300 |
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| 摘 要： | 新经济的蓬勃发展,会计学面临着许多新挑战。以人为核心的人本会计学研究越来越受到会计界和企业界重视。本文通过对竞争实质的分析提出人本会计学概念的新定义,在此基础上以哲学思想为基础,确立人本会计学研究框架。
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| 关 键 词： | 科学发展观 人本会计 人本主义 以人为本 |
Research on Human-oriented Accounting in the View of Scientific Development |
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| Hu Chunhui Zheng Ruchang. Research on Human-oriented Accounting in the View of Scientific Development[J]. Communication of Finance and Accounting, 2007, 0(2) |
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| Authors: | Hu Chunhui Zheng Ruchang |
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| Abstract: | With the development of the new economy,Accounting faces many new tasks.Accountants and business community pay more attention to human-oriented accounting.But at present the concept of human-oriented accounting and guiding ideology are primal chaos.The author establishes the new concept of human-oriented accounting by the analysis of real competition.Then the author constructs the research framework of human-oriented accounting. |
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| Keywords: | View of scientific development Human-oriented accounting Humanism Taking people as fundament |
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