| 林业企业建立人力资源会计的初步设想 |
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| 引用本文： | 陈玲芳,金德凌.林业企业建立人力资源会计的初步设想[J].林业经济问题,2000,20(2):91-94. |
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| 作者姓名： | 陈玲芳 金德凌 |
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| 作者单位： | 福建林学院经济管理系!福建南平353001 |
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| 摘 要： | 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。
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| 关 键 词： | 人力资源 人力资产 人力资本 人力资源会计 |
A Tentative Idea of Setting up Human Resource Accounting in Fo restry Enterprise |
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| Author:CHEN Ling-fang,JIN De-ling,ZHENG Yi-fang Address:Fujian Forestry college,Nanping,Fujian ,China.A Tentative Idea of Setting up Human Resource Accounting in Fo restry Enterprise[J].Problems of Forestry Economics,2000,20(2):91-94. |
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| Authors: | Author:CHEN Ling-fang JIN De-ling ZHENG Yi-fang Address:Fujian Forestry college Nanping Fujian China |
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| Institution: | Author:CHEN Ling-fang,JIN De-ling,ZHENG Yi-fang Address:Fujian Forestry college,Nanping,Fujian 353001,China |
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| Abstract: | 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. |
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| Keywords: | Human resource Human asset Human capital Human resource accounting |
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