论人力资源与无形资产的界定(国外英文资料).docVIP

论人力资源与无形资产的界定(国外英文资料) The abstract human resources are the most dynamic factors in the production and operation activities, the only source of value creation. Intangible assets are the result of human resource intellectual labor, which does not create new value in the production process. Technology as an intangible asset plays a role in value creation, but it does not work independently. From the point of view of theory, human resources are the category of variable capital, and intangible assets are the category of invariant capital. Now some scholars to human resources as the formulation of the invisible assets is questionable, especially in the high-speed development of science and technology of the knowledge economy era, the value is created by labor or created by technology and machine also stimulate the thinking of scholars. In this paper, based on Marxs labor value theory to analyze the role of human resources in labor and the role of intangible assets in labor, to explore the definition of human resources and intangible assets. Keywords human resources; Intangible assets; Technology; Value; Wealth; The knowledge economy The late 20th century, the global wave of high and new technology revolution, make the human society after the natural resources as the main pillar of the first industrial revolution and capital resources as the main pillar of the second industrial revolution, successfully entered the human resources as the main pillar of the third industrial revolution, the new technological revolution. It is an important symbol of the breakthrough of traditional, modern technology and industry to high-tech research and development, so as to make the world within the scope of competition from natural resources, capital resources competition to competition for human resources, human resources become the real power of economic growth. As Mr Schultz puts it: the future of humanity is not determined by space, energy and arable land, but by human knowledge. In the