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人力资源和人力资本的主体构成不完全相同,人力资本仅仅是人力资源的一部分,人力资本是稀缺性人力资源。随着人力资源会计的不断发展,人力资源会计中的人力资本计量问题日益得到重视。
The main components of human resources and human capital are not exactly the same. Human capital is only a part of human resources and human capital is a scarce human resource. With the continuous development of human resource accounting, the problem of human capital measurement in human resource accounting has been paid more and more attention.