人力资本统计核算方法研究述评  

A Research Review on Human Capital Statistical Accounting Method

作　　者：孟望生[1] 张扬 Meng Wangsheng;Zhang Yang(School of Economics and Management,Gansu Institute of Political Science and Law,Lanzhou 730070,China)

机构地区：[1]甘肃政法学院经济管理学院

出　　处：《统计与决策》2018年第20期29-35,共7页Statistics & Decision

基　　金：教育部人文社会科学研究青年基金项目(15YJC790157)

摘　　要：人力资本概念产生以来，其核算问题一直是学界争论的焦点。人力资本核算的准确性是其作为解释变量成功解释相关问题的关键，核算方法的选取尤为重要。不同的核算方法基于不同的研究角度，进而选用不同的衡量体系和指标，因此，具有不同的优缺点和适用性。文章基于研究角度，衡量体系和指标，以及适用性和优缺点，对当前主要的核算方法进行了梳理和评述，展望了核算方法的发展趋势和方向。Since the concept of human capital came into being, its accounting has been the focus of academic debate. Be- cause the accuracy of human capital accounting is the key to being used as an explanatory variable for a successful explanation on related issues, the selection of accounting approaches is particularly important. Different accounting methods, which are based on different research perspectives and select different measurement systems and indicators, have different advantages, disadvantages and applicability. This paper is based on the research perspective, measuring system and indicators, as well as applicability, ad- vantages and disadvantages, summarizes and reviews the main current accounting methods. Finally the development trend and di- rection of accounting method are prospected.

关 键 词：人力资本核算 成本法 收入法 教育法 综合法 

分 类 号：F240[经济管理—劳动经济] F061.2[经济管理—国民经济]