论文部分内容阅读
人力资本是一种与物质资本相对应的资本形式。以往在产品生产过程中,我们注重了物质资本在产品形成中的价值转移研究,忽视了人力资本在产品生产过程中也发生价值转移这一事实。本文试从会计学关于固定资本价值转移,即固定资产折旧的基本理论角度,分析研究人力资本价值转移变化过程,弄清人力资本价值转移的实质特征,以提高人力资本占有者(企业)和所有者(个人)在生产经营过程中不断提升和优化人力资本价值的自觉性。
Human capital is a form of capital corresponding to material capital. In the past, in the process of product manufacturing, we focused on the study of the value transfer of material capital in product formation, ignoring the fact that human capital also shifted its value in the process of product production. This paper tries to analyze and study the changing process of value transfer of human capital from the perspective of accounting theory about the transfer of fixed capital value, that is, the basic theory of fixed assets depreciation, and clarify the essence of the transfer of value of human capital in order to improve the human capital owners (enterprises) and all (Individuals) in the process of production and operation to continuously upgrade and optimize the value of human capital consciousness.