一、人本管理不应该成为”杂货筐”人本管理的研究近几年取得了很多成果。号称已经实行人本管理的企业也越来越多，连税务系统也打出了“以人为本，依法纳税”的旗帜。可是，综观人本管理的理论与实践，我们发现有两个问题值得重视：第一，理论研究上，大部分研究者把人本管理? First, people-oriented management should not be “grocery baskets” People-oriented management research has made a lot of achievements in recent years. It is claimed that more and more enterprises have implemented human-based management. Even the tax system has hit the banner of “putting people first and paying taxes in accordance with the law.” However, when we look at the theory and practice of human-centered management, we find that there are two problems that deserve attention. First, most researchers regard human-based management as theoretical research.