关键词: 美国, 人力资本, 核算

Abstract: Taking the conventional methods of cost, income and education accumulation as the basis, considering the Jorgenson-Fraumeni Approach, human capital is calculated as the current value of expected life income of different groups in the U.S., which are classified according to the gender, education level and age. The data adopted in the U.S. human capital accounting are from the national statistical databases at various levels. There are four aspects that we should draw lessons from when studying the human capital accounting mode of U.S., namely, paying more attention to human capital statistics, gaining detailed statistical indicators for human capital accounting, promoting the sharing of statistical information, and enhancing human-capital-related research.

Key words: U. S., human capital, calculation