A Literature Review of Human Capital Accounting

Human capital is an important driving force for economic and social development. Since the concept of“human
capital” came into being, scholars have conducted extensive explorations into human capital calculation. This paper summarizes the relevant researches done both at home and abroad on the general practice and calculation model of human capital account- ing. And a general description is given to the specific statistic modes and measurement methods for human capital research in the fields of statistics and accounting. It finds that governments at every level shall attache greater importance to human capital calculation and statistics and pointed policies should be formulated to facilitate the quantitative analysis of the relevant issues a- rising from the real situation in economic operation.