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1、人力资源与无形资产界定（Humanresourcesandthedefinitionofintangibleassets）Copyright:Hi,booknet,www.hoobook.netHumanresourceisthemostactivefactorinproductionandoperation,andtheonlysourceofvaluecreation.Intangibleassetsaretheresultsofhumanresourcesandintellectuallabor,an
2、dtheydonotcreatenewvalueintheprocessofproduction,butthetechnologyasintangibleassetswillplayaroleinvaluecreation,butnotindependently.BasedonMarx'slabortheoryofvalue,thispaperanalyzestheconnectionbetweenhumanresourcesandintangibleassetsinlabor,soastoexploret
3、hedefinitionofhumanresourcesandintangibleassets.Humanresources;intangibleassets;technicalvalueIntheeraofknowledgeeconomywithrapiddevelopmentofscienceandtechnology,humansocietyhassteppedintothethirdindustrialrevolutionwithhumanresourcesasitsmainstay.Itisani
4、mportantindicatortobreakthetraditionalmoderntechnologyandindustry,researchanddevelopmentofhigh-techsteering,soastotheworldwidecompetitionfromnaturalresourcesandcapitalcompetitiontothecompetitionofhumanresources.Undertheguidanceofthetheoryofhumancapital,the
5、theoreticalresearchofhumanresourceaccountingandintangibleassetsaccountingrelatedtothishasmadeabreakthroughandbegantobeappliedinpractice.Inthehumanresourcesandthedefinitionofintangibleassets,manyscholarswouldbesimilar,somedirectlyaccountinghumanresourcesast
6、heintangibleassetsoftheenterprise,theauthorthinksthatthisformulationisdebatable,thiswillbetheMarxvaluetheoryasthefoundation,aroundthisproblemputforwarddifferentviews.I.theconnotationofhumanresourcesandintangibleassets1.,theconnotationofhumanresourcesThehum
7、anresourceispresentinthehumanbody,canbeusedasinputstothesocialandeconomicactivitiesinthecreationofmaterialwealthandspiritualwealthorsocialservicesandservicestopeople'smentalandphysical,isthesumofapopulationhavetheabilitytowork.Humanresource,asaspecialresou
8、rce,hasthefollowingconnotations:(1)humanresourcesarecharacterizedbyqualityandquantityTheprovisionsofthequalityofhumanresourcesreferstothehumanresourceswithphysique,intelligence,knowledgeandskills,reflectedint
