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<article article-type="research-article" dtd-version="1.3" xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xml:lang="ru"><front><journal-meta><journal-id journal-id-type="publisher-id">etl</journal-id><journal-title-group><journal-title xml:lang="ru">Экономика. Налоги. Право</journal-title><trans-title-group xml:lang="en"><trans-title>Economics, taxes &amp; law</trans-title></trans-title-group></journal-title-group><issn pub-type="ppub">1999-849X</issn><issn pub-type="epub">2619-1474</issn><publisher><publisher-name>Финансовый университет при Правительстве Российской Федерации</publisher-name></publisher></journal-meta><article-meta><article-id pub-id-type="doi">10.26794/1999-849x-2022-15-6-6-19</article-id><article-id custom-type="elpub" pub-id-type="custom">etl-226</article-id><article-categories><subj-group subj-group-type="heading"><subject>Research Article</subject></subj-group><subj-group subj-group-type="section-heading" xml:lang="ru"><subject>ТЕМА ДНЯ</subject></subj-group><subj-group subj-group-type="section-heading" xml:lang="en"><subject>TOPIC OF THE DAY</subject></subj-group></article-categories><title-group><article-title>Формирование человеческого капитала: российские условия</article-title><trans-title-group xml:lang="en"><trans-title>Formation of Human capital: russian conditions</trans-title></trans-title-group></title-group><contrib-group><contrib contrib-type="author" corresp="yes"><contrib-id contrib-id-type="orcid">https://orcid.org/0000-0002-3436-7703</contrib-id><name-alternatives><name name-style="eastern" xml:lang="ru"><surname>Сухарев</surname><given-names>О. С.</given-names></name><name name-style="western" xml:lang="en"><surname>Sukharev</surname><given-names>O. S.</given-names></name></name-alternatives><bio xml:lang="ru"><p>Олег Сергеевич Сухарев — доктор экономических наук, профессор, главный научный сотрудник</p><p>Москва</p></bio><bio xml:lang="en"><p>Oleg S Sukharev — Dr. Sci. (Econ.), Prof., Chief Researcher</p><p>Moscow</p></bio><xref ref-type="aff" rid="aff-1"/></contrib></contrib-group><aff-alternatives id="aff-1"><aff xml:lang="ru"><institution>Институт экономики Российской академии наук</institution><country>Россия</country></aff><aff xml:lang="en"><institution>Institute of Economics, Russian Academy of Sciences</institution><country>Russian Federation</country></aff></aff-alternatives><pub-date pub-type="collection"><year>2022</year></pub-date><pub-date pub-type="epub"><day>15</day><month>05</month><year>2025</year></pub-date><volume>15</volume><issue>6</issue><fpage>6</fpage><lpage>19</lpage><permissions><copyright-statement>Copyright &amp;#x00A9; Сухарев О.С., 2025</copyright-statement><copyright-year>2025</copyright-year><copyright-holder xml:lang="ru">Сухарев О.С.</copyright-holder><copyright-holder xml:lang="en">Sukharev O.S.</copyright-holder><license xml:lang="ru" license-type="creative-commons-attribution" xlink:href="https://creativecommons.org/licenses/by/4.0/" xlink:type="simple"><license-p>Данная работа распространяется под лицензией Creative Commons Attribution 4.0.</license-p></license><license xml:lang="en" license-type="creative-commons-attribution" xlink:href="https://creativecommons.org/licenses/by/4.0/" xlink:type="simple"><license-p>This work is licensed under a Creative Commons Attribution 4.0 License.</license-p></license></permissions><self-uri xlink:href="https://etl.fa.ru/jour/article/view/226">https://etl.fa.ru/jour/article/view/226</self-uri><abstract><p>Предмет исследования — особенности формирования человеческого капитала. Цели работы — развитие теоретических представлений о человеческом капитале и выявление условий его формирования и использования в российской экономике. Благодаря анализу подходов к измерению человеческого капитала установлено, что политика формирования человеческого капитала определяется исходным уровнем жизни общества, состоянием образования, науки, медицины страны. В то же время высокий уровень развития человеческого капитала, так же как крупные инвестиции в него, не гарантируют экономического роста, представляя собой только условия для его обеспечения. Определено, что стандартные приемы оценки человеческого капитала посредством применения индекса человеческого развития либо размера инвестиций в человека являются весьма усеченными способами его измерения, унаследованными от западной экономической традиции, в отличие от доктрины человеческого потенциала, предполагающей не только анализ дохода, получаемого от вложений в человека, как в случае с применением доктрины человеческого капитала, но и учет потенциальных возможностей человека в изменяющихся условиях, накопленного опыта и знаний, суммарно слагающих системное качество людей. В связи с этим концепция человеческого капитала выглядит как часть системной доктрины человеческого потенциала. Однако выявлено, что оценка индекса развития человеческого потенциала (продолжительность жизни, среднедушевой доход и уровень образования) не дает возможности вскрытия полного набора преимуществ указанной системной доктрины. Сделан вывод о том, что для российской экономики формирование человеческого капитала нельзя рассматривать вне выполнения задачи создания нового основного капитала и видов деятельности, предполагающих владение передовыми знаниями.</p></abstract><trans-abstract xml:lang="en"><p>The subject of the study is the peculiarities of the formation of human capital. The purpose of the work is to develop theoretical ideas about human capital and identify the conditions for its formation and use in the Russian economy. Thanks to the analysis of approaches to measuring human capital, it has been established that the policy of forming human capital is determined by the initial standard of living of society, the state of education, science, medicine of the country. At the same time, a high level of human capital development, as well as large investments in it, do not guarantee economic growth, forming only a condition for its provision. It is determined that the standard methods of assessing human capital through the use of the human development index or the amount of investment in a person are very truncated ways of measuring it, inherited from the Western economic tradition. A more capacious and meaningful approach to the assessment of human capital seems to be the use of the doctrine of human potential, which assumes not only an analysis of the income received from investments in a person, as in the case of the application of the doctrine of human capital, but takes into account the potential capabilities of a person in changing conditions, accumulated experience and knowledge, summarily composing the systemic quality of people. In this regard, the idea of human capital looks like some part of the systemic doctrine of “human potential”. However, it has been revealed that the assessment of the human development index (life expectancy, per capita income and level of education) does not allow revealing the full set of advantages of this system doctrine. It is concluded that for the Russian economy, the formation of human capital cannot be considered outside of the task of creating a new fixed capital and activities involving the possession of advanced knowledge.</p></trans-abstract><kwd-group xml:lang="ru"><kwd>человеческий капитал</kwd><kwd>человеческий потенциал</kwd><kwd>индекс человеческого развития</kwd><kwd>инвестиции в человека</kwd></kwd-group><kwd-group xml:lang="en"><kwd>human capital</kwd><kwd>human potential</kwd><kwd>human development index</kwd><kwd>human investment</kwd></kwd-group></article-meta></front><back><ref-list><title>References</title><ref id="cit1"><label>1</label><citation-alternatives><mixed-citation xml:lang="ru">Беккер Г. Человеческое поведение: экономический подход. 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