人間尊重會計學의 發展方向

Study on the Evolution of Accounting Respecting Man’s Life and Dignity

The purposes of Accounting for Respecting man’s life and Dignity is to improve the guality on financial decision made Both internally and externally Concerning in Organization and in the preotection of environment for Respecting man’s life and Dignity. The Objectives of this papers is to aim at defining the Characteristics of Both human Asset Accounting functions and Accounting for Respecting man’s life and dignity and to define clearly a characteristic common to Both accounting. The Contents are as follows Ⅰ. Introduction Ⅱ. Conception of Human Asset accounting and management of Human Asset accounting 1. Conception of Human Asset accounting 2. Functions of Human Asset accounting 3. Management of Human Asset accounting Ⅲ. Conception of Environmental accounting and functions of Environmental Accounting 1. Meaning of Environment and Communication of environmental accounting 2. Internal environmental maintenance of enterprise and characteristics and functions of HAA 3. Characteristers and functions of Environmental Accounting 4. Relations Both HAA and Environmental Accounting Ⅳ. Evolution of Accounting for Respecting man’s life and dignity