@article{sywh2112457466992099330,
  title = {基于冰山模型的企业无效人力资源成本识别与管控分析},
  author = {徐诚涵},
  journal = {商业文化},
  year = {2026},
  number = {10},
  pages = {28--30},
  issn = {1006-4117},
  url = {https://journal.zazhitong.com/sywh/articles/2112457466992099330},
}