【摘要】 理论界存在着企业人力资本界定的分歧。指出以稀缺性作为企业人力资本的界定依据不符合人力资本理论发展的逻辑,企业人力资本的正确界定有助于人们认识其不同于物质资本的价值计量特征。更多还原

【Abstract】 There are differences in theory circles about how to define the human capital for enterprises.The paper indicated that the definition of human capital based on scarcities is not consistent with the logic of the development of human capital theory, and the correct definition will help people understand the value measurement features different from physical capital.更多还原