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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。
Based on the analysis of the current situation of forestry enterprises, this paper points out that human capital is the real source of forestry growth and the necessity of implementing accounting of human resources in forestry enterprises. The theoretical basis of establishing accounting of human resources in forestry enterprises is also discussed. Based on this, Some Preliminary Ideas about Establishing Human Resources Accounting in Enterprises.