Study on Accounting of Human Capital: Index from Demography
This paper holds a point view that the human capital should be the capacity of the labor involving such four dimensions as the education, the experience, the health and the scale. The selected Accounting index must cover the whole connotation of the concept of human capital. The accounting method must embody the actuality of the human capital. The dynamic of the accounting model must follow the rule of the lifecycle. We construct a model of accounting of the human capital with the selected index from demography, and using the data from 1978 to 2003 in Shandong as a case, we derive a conclusion that 1)compared with the beginning of 1978, the HC in Shandong got a growth of 60％ in the past 25 years; 2) the contribution to the HC from the education is 51.4％, 4.5％ higher than that from the scale, especially, the contribution from the health is negative, which shows us that the aging process in Shandong will retain the growth of the HC.
Human Capital Accounting Demography Shandong
ZHOU Delu LI Yujiang
School of Population Resource and Environment, Shandong Normal University, JINAN City, CHINA 250014
国际会议
2009 International Forum of Human Resource Strategy and Development(2009人力资源战略与开发国际高层论坛)
济南
英文
861-866
2009-10-24（万方平台首次上网日期，不代表论文的发表时间）