【作者】 李媛；

【导师】 耿修林；

【作者基本信息】 南京大学 ， 应用统计（专业学位）， 2014， 硕士

【摘要】 随着新经济的兴起,人们慢慢认识到人力也是一种资本,并且它已经成为企业和国家经济增长的决定性因素,人力资本研究的相关问题得到了关注和重视。个体乃至企业等微观人力资本易定义和计量,而宏观社会人力资本计量起来却十分复杂。目前宏观社会层面(国家或区域)的人力资本研究还处于探索阶段,大多只是单一地对其价值进行测算,并没有形成专门的核算体系,没能与国民经济核算体系关联起来。世界范围内社会人力资本核算研究的滞后,直接影响到各国国民经济核算体系的全面性和准确性,迫切要求各国对人力资本核算进行改进。《中国国民经济核算体系(2002)》附属表《人口资源和人力资本实物量核算表》仅包含人力资本的实物量核算,因此我们有必要将人力资本纳入国民经济核算体系,完善现行国民经济核算体系,构造科学合理的社会人力资本核算体系的基本理论框架。本文依据人力资本期初存量账户,人力资本形成流量账户,人力资本折旧账户,人力资本重估价账户和人力资本期末存量账户,编制《社会人力资本核算附属表》和我国2006-2011年期间每年的《全国人力资本核算附属表》,解决人力资本流量与存量的转化问题、实物量与价值量的衔接问题。此外,构建的社会人力资本核算体系的基本理论框架仅仅有一张社会人力资本核算附属表是远远不够的,还需要探讨社会人力资本核算附属表与国民经济核算体系中心框架之间的联系衔接问题。更多还原

【Abstract】 People gradually realize that human is also a kind of capital with the rise of economy, and human capital has become the decisive factor in the economic growth. As a result, the research on human capital has attracted more and more attention. The microcosmic human capital, such as individual and corporate, is easily defined and measured, but the measurement of social human capital is very complex. At present, the research on human capital of the macro society, which doesn’t have connetction with SNA but valuable calculation, is still in the exploring stage.Seeing that the global backword research on the accounts of social human capital directly affects the accuracy and comprehensiveness of SNA, and the attached table named "The Accounting Table of Treated Volume of Population Resources and Human Capital"from "The System of National Accounts in China (2002) "only includes the accounts of treated volume, it is necessary to bring human capital into SNA to form the basic theoretical framework of social accounting system of human capital."The Attached Table of Accounting Social Human Capital" and "The Attached Table of Accounting National Human Capital" from 2006 to 2011, which reflect the relation between stock and flow and the relation between treated volume and value, are made up of the beginning and ending stock account, the flow account, the depreciation account and the revaluation account. The scientific and reasonable basic theoretical framework of accounting system of social human capital is not only constructed by a attached table but also a bridge from "The Attached Table of Accounting Human Capital" to the central framework of SNA.更多还原