摘要
随着知识经济时代的到来 ,人力资本在经济发展中起着越来越重要的作用 ,对人力资本的研究也日益引起人们的重视。由于政府政策与人力资本有着密切的联系 ,因此我们必须采取相应的财税政策 。
With the arrival of the episode of intellectual economy,the human capital plays a more and more important role in the economic development.Therefore,the research of the human capital has bought to the reasearchers' attention.There's close relationship between the human capital and government policy,so some suitable finance and tax policy should be taken in order to develop the human capital for the economic development.
出处
《税务与经济》
CSSCI
北大核心
2003年第2期66-68,共3页
Taxation and Economy
关键词
人力资本
财政政策
税收政策
human capital
tax policy
investment of public education