| 人力资本价值计量文献综述 |
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| 引用本文： | 李锡元,王小啊. 人力资本价值计量文献综述[J]. 财会通讯, 2008, 0(8): 56-59 |
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| 作者姓名： | 李锡元 王小啊 |
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| 作者单位： | 武汉大学经济与管理学院,湖北武汉430072 |
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| 摘 要： | 目前人们采用很多种方法对人力资本价值进行计量。本文以国内外现有研究成果为基础，从经济学和会计学对人力资本计量的角度、宏观与微观的层面，对人力资本价值计量方法进行了总结和述评，并就如何进一步解决人力资本价值计量问题提出建议，以期对人力资本价值计量的未来研究提供参考。
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| 关 键 词： | 人力资本 人力资本价值 人力资本价值计量 |
A Literature Summary on Measurement of Human Capital Value |
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| Li Xiyuan Wang Xiao'a. A Literature Summary on Measurement of Human Capital Value[J]. Communication of Finance and Accounting, 2008, 0(8): 56-59 |
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| Authors: | Li Xiyuan Wang Xiao'a |
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| Affiliation: | Li Xiyuan Wang Xiao'a (Ecomomics , Management School,Wuhan University,Wuhan,Hubei 430072) |
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| Abstract: | As increasing importance on measuring human capital value, people adopt many methods to measuring human capital value. Basing on the domestic and foreign existing research results, this article tries to put up a more systematic induction and commentary to the human capital value gauging device, which from the different angles of economic and accounting, different stratification planes of macroscopic and microscopic. Finally, proposing our own suggestions on how to solve the human capital value measurement p... |
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| Keywords: | Human capital Human capital value Human capital value measuring |
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