一、人力资本核算的必要性 当今社会,知识经济初露端倪,社会经济发展模式将由传统的农业工业经济向以人为本的知识经济转变。可持续发展观念的确立,使人们既重视物力资本也重视人力资本对经济增长的作用,经济学家们在研究人力资本投资对经济增长作用领域已经取得一定的成就。世界银行已把人力资本作为衡量综合国力的一个重要方面,我国要与国际接轨也应当核算人力资 I. The Necessity of Human Capital Accounting In today’s society, the knowledge-based economy takes a cue and the mode of social and economic development will shift from the traditional agricultural industrial economy to people-oriented knowledge-based economy. The establishment of the concept of sustainable development, so that people pay attention to both material and physical capital also emphasizes the role of human capital on economic growth, economists in the study of the role of human capital investment in economic growth has made some achievements. The World Bank has regarded human capital as an important aspect of measuring overall national strength. Our country should also consider manpower resources in line with international standards