论人力资本实物量和价值量核算账户体系的基本框架  

The Framework on Accounting System on Human Capital Volume and Value

作　　者：王德劲[1] 

机构地区：[1]广西财经学院数学与统计系,广西南宁530003

出　　处：《统计与信息论坛》2009年第8期75-80,共6页Journal of Statistics and Information

基　　金：国家社会科学基金项目<我国人力资本测算及其应用研究>(07XTJ003)

摘　　要：通过对人力资本的物量与价格、折旧与重估价等概念的明确界定,提出并应用人力资本投资流量序列和人力资本实物量序列,估算中国1952-1998年间各实物类型人力资本的价格序列,从而将人力资本纳入国民经济核算体系这一目标得以实现。同时,对人力资本纳入国民经济核算体系的纳入方式、附属账户体系等问题进行了初步探讨,并构建了人力资本核算附属账户体系的基本框架。Through definitely define the conception of human capital volume, price, depreciation and revaluation and so on, put forward and measure the prices of kinds of human capital volume through incorporate the human capital investment value series measured by WANG De- Jin （2008） and substance series measured by HU Yong - Yuan （2003）, and so we can incorporate the human capital into the system of national accounting. Then the authors discuss the corporation mode, the appending accounting system, and constructed the framework of human capital accounting system.

关 键 词：人力资本核算 实物量 价格 折旧 重估价 

分 类 号：F222.33[经济管理—国民经济]