摘要
人力资源会计发韧于美国,自20世纪60年代开始研究,至今已取得了长足的发展。但目前我国对人力资源会计尚处于理论探索阶段,劳动者的权益未能明确界定,也未形成完善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现状进行回顾与总结,旨在进一步促进我国人力资源会计的发展。
Originated from the United States, Human resources accounting has developed fully since the beginning of the study from 1960s. However, the study in this field in our country is on the theory exploration stage. The labor right and interests is not defined clearly, and the comprehensive theory system and regular practical model are not built up yet. So, it is necessary to review and summarize the status quo of the study, aiming to further develop human resources accounting in our country.
出处
《重庆三峡学院学报》
2008年第6期86-90,共5页
Journal of Chongqing Three Gorges University
基金
2007年重庆市教委资助项目阶段性成果(项目编号:07sk107)
关键词
人力资源会计
研究
现状
发展
human resources accounting
study
status quo
development
