论文部分内容阅读
自从人力资源会计诞生以来起,就有很多学者进行了艰苦的理论探索和制度设计研究。然而,研究的成果却并不丰硕,这当中有人力资源本身难以确认和计量的问题,也有人力资源会计研究过程中的不足的原因。文章旨在揭示现阶段人力资源会计研究中的不足之处,提出相关建议,避免在研究道路上走入研究误区,以促进人力资源会计的研究。
Since the birth of human resource accounting, many scholars have conducted hard theoretical exploration and system design research. However, the results of the research are not rich, among which are the problems that human resources themselves are difficult to identify and measure. There are also some shortages in the process of human resources accounting research. This article aims to reveal the shortcomings in the current study of human resources accounting, put forward relevant suggestions to avoid entering the research errors on the road to promote human resources accounting research.