一、人力资本要素的含义与确立的可行性人力资本要素是指拥有知识与管理的人应作为资本要素,拥有对企业的权利、义务与收益分配权。它应该确立在资产负债表中,作为所有者权益项目的构成要素。这一要素的确立是基于以下3个方面:1.人力资本的特征符合作为所有者权益项目确立的要求谁影响企业生存、发展,谁是导致企业财富增加的关键因素,谁就是企业的主人,谁就成为企业所有者,这是确定企业所有者的法则。在资本主义 First, the meaning of human capital elements and the feasibility of establishing human capital elements refers to those who have knowledge and management should be used as a capital element, with the right to the enterprise, the rights and benefits of distribution. It should be established in the balance sheet as a component of the owner's equity project. The establishment of this element is based on the following three aspects: 1. The characteristics of human capital are in line with the requirements established as the owner's equity project. Who affects the survival and development of the enterprise and who is the key factor leading to the increase of the enterprise's wealth? Who is the owner of the enterprise, Who will become the business owner, this is the law to determine the owner of the business. In capitalism