| 人本会计学与会计行为机制研究 |
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| 引用本文： | 赵灵章,肖玉娟.人本会计学与会计行为机制研究[J].辽宁工程技术大学学报(社会科学版),2004,6(6):620-621. |
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| 作者姓名： | 赵灵章 肖玉娟 |
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| 作者单位： | 1. 辽宁工程技术大学,技术与经济学院,辽宁,阜新,123000
2. 阜新通达电力建筑安装有限公司,财务部,辽宁,阜新,123000 |
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| 摘 要： | 知识经济扩大了会计领域,会计学呈现综合化发展的趋势。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。会计行为机制的运行是会计人员认识和改造客观世界的过程,它的功能处于正常状态,对于企业实现提高经济效益目标有着重要的意义。
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| 关 键 词： | 人本会计学 会计行为 机制 功能 |
| 文章编号： | 1008-391X(2004)06-0620-02 |
| 修稿时间： | 2004年10月20 |
Research on human-oriented accounting and accounting behavioral mechanism |
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| ZHAO Ling-zhang,XIAO Yu-juan.Research on human-oriented accounting and accounting behavioral mechanism[J].Journal of Liaoning Technical University(Social Science Edition),2004,6(6):620-621. |
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| Authors: | ZHAO Ling-zhang XIAO Yu-juan |
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| Institution: | ZHAO Ling-zhang~1,XIAO Yu-juan~2 |
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| Abstract: | Knowledge economy widens the accounting field and accounting tends to develop in a synthesized way.Human-oriented accounting focuses on accounting behavior,studies accountants thinking and activities relevant to accounting operations and capital workings.Accounting behavioral mechanism at work is the course for accountants to know about and reform the substantial world.The normal condition of accounting behavioral mechanism has an important significance to achieve the goal of improving economic results. |
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| Keywords: | human-oriented accounting accounting behavior mechanism function |
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