人本会计

基于科学发展观的人本会计研究

Research on Human-oriented Accounting in the View of Scientific Development

因此，本文不管是人本会计理论体系整体的构建与论证还是人本会计理论的各个组成部分的论述，都是首先进行结构的阐述和论证，然后才进行内容的具体构建。

So , whether construction and demonstration of the overall theory or discussion of the various components , the paper firstly describes and demonstrates construction , before constructing content .

设计以人为本的企业财务报告，关键在于发展人本会计，提出了构建包括资产权益表、增值表和企业社会责任报告等在内的以人为本财务报告体系。

The key of people-oriented financial report design is to develop people-oriented accounting . People-oriented financial report system including asset-equity sheet , added value statement and CSR report is designed .

人本会计学与会计行为机制研究

Research on human-oriented accounting and accounting behavioral mechanism

新《会计法》于2000年7月1日起实施，其中心思想是明确单位负责人是本单位会计行为的责任主体。

The new accountancy law has been put into practice since July 1, 2000.Its main idea is to regard the leader of an organization as the responsible subject of the accounting practice .

企业负责人对本企业财务会计报告的真实性、完整性负责。

People in charge of an enterprise shall be responsible for the truthfulness and integrity of its financial reports .

人本会计学以研究会计行为为主体，研究会计人员在从事会计工作中与资金运动相关的思维和行为的活动。

Human-oriented accounting focuses on accounting behavior , studies accountants thinking and activities relevant to accounting operations and capital workings .

基于信息观和计量观考察了人本财务报告产生的必然性，提出发展人本会计是提高财务报告信息含量的根本途径。

Necessity of developing people-oriented financial report is demonstrated based on information perspective and measurement perspective . To develop people-oriented accounting is a fundamental way to increase financial information contents .