一、什么是当期价值理论与方法所谓当期价值是指人力资本当期投入价值(即人力资本当期投入成本)是直接为人力资本所耗费的包括工资、津贴、福利费、培训费、保险费、离职费等支出,这些费用理所当然是人力资本当期价值的组成部分,应列入人力资本当期价值之内。人力资本价值构成的另一部分就 First, what is the current value theory and methods The so-called current value refers to the current input value of human capital (that is, the current input cost of human capital) is directly for the human capital costs including wages, allowances, welfare costs, training fees, insurance premiums, Fees and other expenses, these costs are of course part of the current value of human capital should be included in the current value of human capital. Another part of the value of human capital