过去的几年中，理论界大都认可将人力资本视同一种不可辨认的无形资产，和商誉类似，在无形资产中列示核算，这一观点也在实践中得到一定的应用。

In the past few years there was a uniform conclusion basically presented in the theoretical circle, that human capital is a non-identifiable intangible assets.

youdao

过去的几年中，理论界大都认可将人力资本视同一种不可辨认的无形资产，和商誉类似，在无形资产中列示核算，这一观点也在实践中得到一定的应用。

In the past few years there was a uniform conclusion basically presented in the theoretical circle, that human capital is a non-identifiable intangible assets.

youdao