| 改革开放三十年我国人力资源会计研究回顾与展望 |
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| 引用本文： | 徐国君,胡春晖,孙玉甫.改革开放三十年我国人力资源会计研究回顾与展望[J].中国海洋大学学报(社会科学版),2010(2):52-60. |
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| 作者姓名： | 徐国君 胡春晖 孙玉甫 |
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| 作者单位： | 1. 中国海洋大学,管理学院会计系,山东,青岛,266071
2. 天津商业大学,会计系,天津,300134 |
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| 摘 要： | 人力资源会计在我国经历了引进介绍和发展提升两个基本阶段。对这一过程进行回顾与展望，具有反思自省的意义。文章旨在对改革开放三十年我国人力资源会计研究作一简要回顾与综合评价，并进而对未来人力资源会计研究进行构想和展望。
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| 关 键 词： | 人力资源会计 回顾 评价 展望 |
The Review and Prospect of Human Resources Accounting Research in China Since the Implementation of Reform and Open Policies in the Last Thirty Years |
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| Xu Guojun,Hu Chunhui,Sun Yufu.The Review and Prospect of Human Resources Accounting Research in China Since the Implementation of Reform and Open Policies in the Last Thirty Years[J].Journal of Ocean University of China,2010(2):52-60. |
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| Authors: | Xu Guojun Hu Chunhui Sun Yufu |
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| Institution: | Xu Guojun1,Hu Chunhui1,Sun Yufu2 (1.Accounting Department of Management College,Ocean University of China,Qingdao 266071,Sh,ong,China,2.Accounting Department of Tianjin University of Commerce,Tianjin 300134,China) |
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| Abstract: | Human resources accounting in our country has gone through two basic stages: introduction and development.The review and prospect of this process have an introspective significance.This paper aims to make the review and comprehensive evaluation of human resources accounting research in China since the implementation of reform and open policies in the last thirty years,and propose conception and prospect of human resources accounting research in the future. |
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| Keywords: | human resources accounting review evaluation prospect |
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