美国人力资本核算模式及其启示

Human Capital Calculation Mode in the U.S. and Its Enlightenment

在传统的成本法、收入法和教育指标法的基础上,结合贾根森和佛拉梅尼提出的核算方法(Jorgenson-Fraumeni Approach),美国按照不同性别、年龄、受教育程度的群体人均生命周期预期收入的折现值计算人力资本.美国核算人力资本用到的数据均来自本国各类统计数据库.美国人力资本核算模式在四个方面具有借鉴意义,即重视人力资本统计、细化人力资本统计指标、促进统计信息共享以及加大人力资本相关科研力度.

Taking the conventional methods of cost, income and education accumulation as the basis, con- sidering the Jorgenson - Fraumeni Approach, human capital is calculated as the current value of expected life income of different groups in the U. S. , which are classified according to the gender, education level and age. The data adopted in the U. S. human capital accounting are from the national statistical databases at various levels. There are four aspects that we should draw lessons from when studying the human capital accounting mode of U. S. , namely, paying more attention to human capital statistics, gaining detailed statistical indicators for human capital accounting, promoting the sharing of statistical information, and enhancing human - capital - related research.