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1、论人力资源与无形资产的界定（Onthedefinitionofhumanresourcesandintangibleassets）OnthedefinitionofhumanresourcesandintangibleassetsOnthedefinitionofhumanresourcesandintangibleassets2008-12-2015:15:57Humanresourcesarethemostdynamicfactorsinproductionandmanagementactivities,andtheyaretheonlysourceofval
2、uecreation.Intangibleassetsaretheresultsofhumanresourcesandintellectuallabor,andtheydonotcreatenewvalueintheprocessofproduction.Technologyasintangibleassetswillworkinvaluecreation,butnotindependently.Fromatheoreticalpointofview,humanresourcesbelongtothecategoryofvariablecapital,andint
3、angibleassetsbelongtothecategoryofconstantcapital.Nowsomescholarsofhumanresourcesdesignatedasintangibleassetswasquestionable,especiallyintheeraofknowledgeeconomytherapiddevelopmentofscienceandtechnology,whatisthevaluecreatedbylabororcreatedbytechnologyandmachinesalsocausedthethinkingo
4、fscholars.BasedonMarx'slabortheoryofvalue,thispaperanalyzestheroleofhumanresourcesinlaborandtheroleofintangibleassetsinlabor,soastoexplorethedefinitionofhumanresourcesandintangibleassets.Keywords:humanresources;intangibleassets;technology;value;wealth;knowledgeeconomyAttheendoftwentie
5、thCentury,high-techworldwiderevolutionofthehumansociety,afterthefirstindustrialrevolutioninnaturalresourcesasthemainpillarofthecapitalandresourcesasthemainpillarofthesecondindustrialrevolution,successfullyenteredthethirdindustrialrevolutiontohumanresourcesasthemainpillarofthenewtechno
6、logicalrevolution.Itisanimportantsymbolofthebreakthroughofthetraditionalmoderntechnologyandindustry,researchanddevelopmentofhigh-techsteering,soastotheworldwidecompetitionfromnaturalresourcesandcapitalcompetitiontothecompetitionofhumanresources,humanresourceshasbecomethereal"powersour
7、cesofeconomicgrowth".That'swhatSchultzsaid:"thefutureofmankindisnotdeterminedbyspace,energyandarableland,butbyhumanknowledge."."Undertheguidanceoftheneweconomictheoryhumancapitaltheory,thetheoreticalresearchofhumanresourcesaccountingandintangibleassetsaccountingrelatedtothishasachieve
8、dbrea
