In 21 th century, human resources are the most important, and the competition of enterprises has turned from capital resource into human one.

21世纪，人力资源是最保贵的资源，全球企业间的竞争已由资本和资源的竞争转向了人才的竞争；

youdao

In the knowledge-based economy age with human resource and knowledge capital at the core, the human capital has become the headspring of human wealth increase and economic progress.

在当今以人力资源和知识资本为核心的知识经济时代，人力资本成为人类财富增长和经济进步的源泉。

youdao

Management accounting for intellectual capital inherited and expanded human resource accounting and strategic management accounting on hand.

智力资本管理会计对现有的人力资源会计与战略管理会计具有继承性与拓展性。

youdao

Both valuable and invaluable, human capital is truly a resource like no other.

FORBES: What Will It Take For HR To Gain The Respect That It Wants?

In this view, human capital is treated as an accumulative resource that benefits the organization like any other business asset, providing competitive advantage through a transformation of the unique capabilities of individual employees to superior organizational performance.

FORBES: HR Analytics And Competitive Advantage

An advantage of the resource-based view is its clear analytical framework, where human capital is understood as having four important characteristics: it is valuable, scarce, not easily imitated, and lacks substitutability.

FORBES: HR Analytics And Competitive Advantage