CAJ | 학술논문

基于泛会计的价值管理视角，并结合卡普兰和诺顿的平衡记分卡思想，构建人本资本会计价值管理报告。将企业价值管理过程与结果有机结合在一起，向企业利益相关者提供更完整且相关的会计信息，同时也克服现代会计自身两大缺陷，满足构建知识经济时代的企业利益相关者进步价值最大化会计报告体系的需要。
기우범회계적개치관리시각，병결합잡보란화낙돈적평형기분잡사상，구건인본자본회계개치관리보고。장기업개치관리과정여결과유궤결합재일기，향기업이익상관자제공경완정차상관적회계신식，동시야극복현대회계자신량대결함，만족구건지식경제시대적기업이익상관자진보개치최대화회계보고체계적수요。
From the perspective of value management of general accounting principle, this article borrowed Kaplan and Norton＇ s balanced scorecard idea to build the value management report of humanism capital accounting. This will combine enterprise＇ s value management process with results organically to provide corporale stakeholders with complete and relevant accounting information and overcome two major shortcomings of modern accounting itself. It will be the accounting report system to reflect the maximization of progress value of corporate stakeholders in the era of knowledge economy.