人力资本核算研究综述  

A Literature Review of Human Capital Accounting

作　　者：刘红梅 

机构地区：[1]德州学院经济管理学院,山东德州253023

出　　处：《内江师范学院学报》2018年第2期75-79,共5页Journal of Neijiang Normal University

基　　金：2012年山东省统计科研重点课题(KT12152)

摘　　要：人力资本是经济和社会发展的重要驱动力,从概念形成至今,学者们对它的核算问题进行了广泛探讨.本文对国内外学者关于人力资本核算的总体思路、核算模式等相关研究进行了梳理,并就关于人力资本在统计领域和会计领域具体核算和计量方法的研究进行了概述;由此得到的启示是,各级政府应重视人力资本的核算与统计,有针对性地制定对策,这将有助于对相关问题进行更符合经济实际的定量分析.Human capital is an important driving force for economic and social development. Since the concept of"human capital"came into being,scholars have conducted extensive explorations into human capital calculation. This paper summarizes the relevant researches done both at home and abroad on the general practice and calculation model of human capital accounting. And a general description is given to the specific statistic modes and measurement methods for human capital research in the fields of statistics and accounting. It finds that governments at every level shall attache greater importance to human capital calculation and statistics and pointed policies should be formulated to facilitate the quantitative analysis of the relevant issues arising from the real situation in economic operation.

关 键 词：人力资本 核算 统计 会计 

分 类 号：C82[社会学—统计学]