引用商業會計理念探討生命經營的通識課程－生命會計

本研究藉由開授「非商業背景會計學」通識課程，首先讓學生瞭解基礎商業會計，再將自己的生命比照商業組織來運營，以會計的報表格式來報導營運成果，進而建構「生命會計」的架構。主要的研究方法包含：主題討論、問卷分析、個案小組研討、期末心得回饋等。問卷分析逐期累計，其結果提供學生比照，並從學生回饋中逐步完善生命會計的報表架構。經過六學期的追蹤調查，確認生命公司的資產包含：體力、心力、能力、財力、群力、體魄、親情、人脈、智力、觀念、本性、以及業力（累世福德）。負債包含：操勞、允諾、欺瞞、請託、祈求、以及業障（冤親債主）。權益包含：九類股東之投入與期望。生命公司的綜合損益表，以創造情感與物欲回報為總營收，一年生命為營業成本，為生存、生活、生命而付出的精力比同營業費用，同時面對非預期福禍如營業外收益與費損，公益奉獻如繳稅，總結淨利是幸福感（安康喜樂足），恆毅力視同其他綜合損益。透過課程與追蹤研究，學生藉由生命會計的瞭解，更能認知努力經營生命是一種滿足生命公司股東的問責表現，同時，對商業會計也能有進一步的理解。

關鍵字

生命會計；生命教育；幸福；通識教育

並列摘要

In this study, the course of "Accounting for non-business majors" is taught, so that students are able to learn about business accounting and then discuss the topic of "Life Accounting", so as to cultivate their own life sense of accountability. This course provides a new approach to promote life education. This study uses thematic discussion, questionnaire analysis, case group discussion, and feedback at the end of the term, so as to understand the degree of understanding and deepening of student learning. The questionnaire analysis is accumulated termly, and the results are provided for the students taking the course to compare, and gradually improve the framework of life accounting. The assets of a life company include: physical strength, mental strength, ability, financial strength, group strength, physique, kinship, network, intelligence, value, nature, and reincarnate merits as contingent assets. Liabilities include: over coiling, promising, deceiving, owing a favor, begging, and karmic debts as contingent liabilities. Equity includes: inputs and expectations of nine types of shareholders of a life company. The comprehensive income statement of a life company takes all emotional and material returns as the total revenue, and one year's life as the operating cost, the time and energy devoting for survival, living, and life are the same as the operating expenses. In conclusion, net profit is happiness and well-being, which including: peace, health, joy, gladness and achievement, and passion and perseverance are regarded as other comprehensive income (OCI).