人力资本价值计量是一个难题,国内外理论界研究了多年一直都没有形成一致的观点。笔者针对这一难题,在此提出以下关于人力资本价值计量的几点浅显的见解,以与同行商榷。1、提出人力资本当期价值理论。按照这一理论,笔者从研究当期已实现的投入产出价值入手,按照产品价值构成的计价方法,用人力资本当期投入成本和当期创造的新价值之和作 The measurement of human capital value is a difficult problem. The theoretical circles at home and abroad have not formed a consistent view for many years. In response to this challenge, the author proposes the following simple observations on the measurement of human capital value to discuss with colleagues. 1, put forward the current value theory of human capital. According to this theory, the author starts with researching the input-output value that has been realized in the current period, and uses the sum of the input cost of human capital in the current period and the new value created in the current period