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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,andtheydonotcreatenewvalueintheprocessofpro
2、duction,butthetechnologyasintangibleassetswillplayaroleinvaluecreation,butnotindependently.BasedonMarx'slabortheoryofvalue,thispaperanalyzestheconnectionbetweenhumanresourcesandintangibleassetsinlabor,soastoexplorethedefinitionofhumanresourcesandintangibleassets.Humanresources;intangibleassets;te
3、chnicalvalueIntheeraofknowledgeeconomywithrapiddevelopmentofscienceandtechnology,humansocietyhassteppedintothethirdindustrialrevolutionwithhumanresourcesasitsmainstay.Itisanimportantindicatortobreakthetraditionalmoderntechnologyandindustry,researchanddevelopmentofhigh-techsteering,soastotheworldw
4、idecompetitionfromnaturalresourcesandcapitalcompetitiontothecompetitionofhumanresources.Undertheguidanceofthetheoryofhumancapital,thetheoreticalresearchofhumanresourceaccountingandintangibleassetsaccountingrelatedtothishasmadeabreakthroughandbegantobeappliedinpractice.Inthehumanresourcesandthedef
5、initionofintangibleassets,manyscholarswouldbesimilar,somedirectlyaccountinghumanresourcesastheintangibleassetsoftheenterprise,theauthorthinksthatthisformulationisdebatable,thiswillbetheMarxvaluetheoryasthefoundation,aroundthisproblemputforwarddifferentviews.I.theconnotationofhumanresourcesandinta
6、ngibleassets1.,theconnotationofhumanresourcesThehumanresourceispresentinthehumanbody,canbeusedasinputstothesocialandeconomicactivitiesinthecreationofmaterialwealthandspiritualwealthorsocialservicesandservicestopeople'smentalandphysical,isthesumofapopulationhavetheabilitytowork.Humanresource,asasp
7、ecialresource,hasthefollowingconnotations:(1)humanresourcesarecharacterizedbyqualityandquantityTheprovisionsofthequalityofhumanresourcesreferstothehumanresourceswithphysique,intelligence,knowledgeandskills,reflectedint
