On the human-centered accounting control and application

In this article, the fundamental meaning and traits of human-centered accounting control are expounded. According to analyze the theoretical foundation of human-centered accounting control which includes theory of human-centered management, philosophical comprehension of human beings and transformation of accounting control orientation, the article announces human resource accounting and behavioral accounting which are successful combinations and applications of human-centered thinking and accounting. And it expounds that we should lay equal stress on substance-centered accounting and human-centered accounting, and then economic theory could develop and social economy could be prosperous.