人力资本价值是作为人力资本载体的人所具有的潜在的创造性的劳动能力，这种能力的外在表现就是人在劳动中新创造出的价值。
为此，在会计理论和实践诸方面迫切要求解决人力资本定价问题。
Therefore, it's urgently to resolve the problem that human capital fixed price in the field of accountant theory and practice.
由于人力资本定价是一个完整的过程，因此，其它定价阶段还有待进一步研究。
Human capital pricing is a integrated process, so other stages need to be researched with further study.
企业家人力资本定价问题是一个人力资本经济与管理中理论与实践性很强的热点问题。
The problem about pricing entrepreneur human capital is a heated topic in human resource economics and human resource management theoretically and practically.
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