人力资本价值的理论界定

Theoretic Determination on the Value of Human Capital

在知识经济时代,人力资本是企业生存发展和社会进步的重要源泉。为了有效地利用人力资本,实现资源的有效配置,我们必须正确评价人力资本价值。而无论是理论上还是实践中,我们对人力资本价值的内涵至今并未统一,仍存在许多不同的观点。本文从经济学、财务学、评估学角度对人力资本价值进行理论界定,以求全面地把握人力资本价值的真正内涵,为高效利用人力资本和确保我国实现现代化、赶上发达国家奠定基础。

In the knowledge economy era,human capital is an important source to make enterprises development and society improve. In order to make good use of human capital and realize resources to be rationally used, we must evaluate the value of human capital correctly. But from both the theory and the practice, we have not unified the meaning of human capital, many views on the value of human capital have emerged. So the article determinates the value of human capital from the theoretic point so as to understand its real meaning which is the basis to make full use of human capital, implement the modernization goal, catch up with and surpass the developed countries.