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当今社会的快速发展,经济领域的变革,已经从物本主义升华到了人本主义,这已经是如今社会思维方式发展的主流。这也是时代精神在召唤。会计行业也应该顺应这种精神,对以往那种物本主义会计应该展开批判,并努力构建适应时代精神的人本主义会计(人力资源会计)。科学地核算人资价值,并充分反映人资投资,从而完善企业员工内部约束的激励机制与动力机制,进而完成会计学发展中革命。
The rapid development of today’s society and the change in the economic field have sublimated from materialism to humanism, which is now the mainstream of the development of social thinking. This is also the call of the times. The accounting profession should also follow this spirit and should start criticizing the former kind of capitalist accounting and strive to build a humanistic accounting (human resource accounting) that adapts to the spirit of the times. Scientifically calculate the value of human resources, and fully reflect the human capital investment, so as to improve the incentive mechanism and motivation mechanism of internal constraints of employees, and then complete the revolution in the development of accounting.