摘要
人力资源会计自国外20世纪60年代开始研究,已取得了长足的发展.我国对人力资源会计的研究目前还处于理论探索阶段,尚未形成完整的理论体系与定型的实践模式.因此,有必要对我国人力资源会计的研究情况进行总结,旨在促进我国人力资源会计的发展.
Since 1960s,the research on personnel resources accountancy has been developed from abroad and grown with times. The research in China is at the beginning stage of theories probing, and a comprehensive theory system and regular practical model weren＇t built up. Hence, it is necessary to summarize the current research to promote the development of personnel resources accountancy in our country.
出处
《重庆交通学院学报：社会科学版》
Journal of Chongqing Jiaotong University(Social Sciences Edition)
关键词
人力资源
人力资源会计
回顾
展望
personnel resource
personnel resource accountancy
review
prospect
