Инвестиции в человеческий капитал на уровне государства.

Abstract

For today there are vital issues taking into account investments into the human capital and measurement of received results. Expenses for training of the personnel and increase of its qualification by rules of the financial account should be carried to expenses, instead of to investments though from the point of view of the administrative account them is better to carry to investments. To estimate results of such investments many firms develop difficult enough systems of the account. As a result there is a huge rupture between balance cost of firm and its market capitalisation. There is a fundamental contradiction between principles of book keeping and properties of economy of knowledge. Thus the accounting information remains to one of the major sources of the information used at an estimation of business and decision-making on investment of the capital in this or that firm.