传统会计随着知识经济的蓬勃发展逐渐展现出弊端,已经不适应于现代会计的应用。而人本会计强调的以人为本、合作共赢正是当今社会和企业所需要的价值取向,人本会计的实现手段按照生产要素的不同可以以不同分方式来获取,以形成一个完整的整体体系。人本会计的优越性和显现出来的强大生命力让人们逐渐重视其应用,本文通过人本会计的概念和现状简要分析其实现路径和应用成果,并提出有效的改良模式。 As the flourishing knowledge-based economy gradually shows its drawbacks, traditional accounting has not adapted to the application of modern accounting. People-oriented accounting emphasizes the people-oriented, win-win cooperation is the social and business needs of today’s value orientation, the realization of human-based accounting in accordance with the different factors of production can be obtained in different points to form a complete overall system. The superiority of human-based accounting and the strong vitality that emerge make people pay more and more attention to its application. This paper briefly analyzes its realization path and application achievements through the concept and current situation of human-based accounting, and puts forward an effective improvement model.