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目前,人力资本理论是理论界和实务界的热门话题。谈到人力资本理论,人们往往将西方理论奉为圭臬。其实,人力资本问题不仅与人力资本管理、人力资本会计密切相关,而且与人力资本财务密切相关。我们并不否认舒尔茨以来人力资本理论研究者的诸多贡献,但应该承认:人力资本思想包括人力资本财务思想的起源很早,其渊源恐怕还是来自中国。远的不说,仅以距今约300年的《聊斋志异》为例,就体现了非常鲜明、丰富的人力资本思想和人力资本财务思想。本文主要以《聊斋志异》中的《刘夫人》为例,谈谈其所体现的人力资本思想。
At present, human capital theory is a hot topic both in theory and practice. When it comes to human capital theory, people tend to regard western theories as the standard. In fact, the problem of human capital is not only closely related to human capital management and human capital accounting, but also closely related to human capital finance. We do not deny the many contributions made by Schultz’s human capital theory researchers, but we should admit that human capital thought originated very early in human capital financial thought and its origin probably came from China. Far not to mention, only about 300 years ago, “Strange Tales from a Lonely Studio” as an example, it reflects a very clear, rich human capital and human capital financial thinking. This article mainly takes “Madame Liu” in “Strange Tales from a Lonely Studio” as an example to discuss the human capital thought embodied in it.