林业企业建立人力资源会计的初步设想

A Tentative Idea of Setting up Human Resource Accounting in Fo restry Enterprise

本文通过对林业企业现状的分析 ,指出人力资本是林业增长的真正源泉 ,以及林业企业实行人力资源会计的必要性 ,探讨了林业企业建立人力资源会计的理论依据 ,并在此基础上提出了林业企业建立人力资源会计的一些初步设想。

Through the analysis of present situation in forestry enterprise, the article point out that human capital is the real source of forestry developing, and that it's necessary for forestry enterprise to carry out human resource accounting, then it probe into the theoretical basis of setting up human resource accounting, and put forward some tentative idea of building human resource accounting in forestry enterprise accordingly.