试论人力资源会计在林业中的应用

Application of human resource accounting to forestry industry

在论述人力资源会计性质、人力资源成本资本化、人力资源成本价值及计量模式和人力资源会计与人才培养会计等有关问题基础上 ,对林业企业人力资源会计应用问题作了探讨。参

This article studies the application of human resource accounting in the forestry industry on the basis of the concept of human resource accounting.It studiesthe capitalization the price and metrological model of human resource cost.It also looks at the relationship between human resource accounting and the talents in education accounting.