对人力资产与无形资产的思考

知识经济是建立在知识和信息的生产、分配和使用基础上的经济。在知识经济时代 ,无形资产和人力资产已成为企业保持竞争优势的“法宝”,是发展的关键要素。由于无形资产与人力资产在特征上有诸多相似之处 ,因此对它们的关系众说纷纭。科技的发展 ,使有创造力的人力资产的功能发生了改变 ,成为推动社会经济发展的巨大力量 ,因此 ,分析两者的关系并对其进行独立核算和反映就是必然的。

Reflections On Relation Between Intangible Assets and Human Assets

Knowledge Economy is based on the production and distribution of knowledge and information,human assets and intangible assets are key element s in knowledge economy era. They have some similarities, so scholars do not agree on the relation between them. With the development of science and technology, the function of human assets has been changed evidently. So,it is necessary and urgent to analyze the relation between intangible assets and human assets,conduct independent calculation and really reflect the nature of them.