CAJ | 학술논문

人本会计强调以人为本、多方利益相关者合作共赢，就必然涉及各方利益博弈与协调问题，从而需要确定能够实现各种生产要素和谐统一的企业经济价值与人的经济价值共同增长的总体思路与制度安排。人本会计的实现手段应该按照生产要素的不同获取方式分环节地进行设计，从而形成一个完整的体系。生产要素投入的人本会计实现手段以扩展的承诺收益法为核心，按生产要素投入、持续生产经营、经济利益分享、投入资本退出分环节进行设计。生产要素其他方式取得的人本会计实现手段以自激励报酬方案为核心进行设计。两种实现手段为生产要素所有者提供了自由选择的空间，并架起了连接人本会计基础理论与概念框架和应用理论的桥梁。
인본회계강조이인위본、다방이익상관자합작공영，취필연섭급각방이익박혁여협조문제，종이수요학정능구실현각충생산요소화해통일적기업경제개치여인적경제개치공동증장적총체사로여제도안배。인본회계적실현수단응해안조생산요소적불동획취방식분배절지진행설계，종이형성일개완정적체계。생산요소투입적인본회계실현수단이확전적승낙수익법위핵심，안생산요소투입、지속생산경영、경제이익분향、투입자본퇴출분배절진행설계。생산요소기타방식취득적인본회계실현수단이자격려보수방안위핵심진행설계。량충실현수단위생산요소소유자제공료자유선택적공간，병가기료련접인본회계기출이론여개념광가화응용이론적교량。
With its emphasis on people-oriented thought and mutual benefit between stakeholders, humanistic accounting is naturally concerned about the problem of how to achieve a compromise or balance of each party＇s benefits. Furthermore, it needs a general plan and institutional arrangement to help realize the common growth of the economic value of human beings and enterprises to ensure the harmonious unity of all production factors. The means of realization of humanistic accounting should be designed as a complete system according to the way we obtain production factors. To be more specific, the means of realization of humanistic accounting concerning the input mode of production factors centers on extended commitment in- come approach, and should be designed according to four divided segments： production input, continuous production and operation, economic interest sharing and invested capital withdrawal. Besides, the other way of acquiring production factors should be devised with the core of self-incentive compensation plan. These two means provide all production factor owners with a free choice, and connect basic theory and conceptual framework of humanistic accounting with its applied theory.