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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-2022-15-6-20-32</article-id><article-id custom-type="elpub" pub-id-type="custom">etl-227</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>Человеческий капитал как национальное богатство</article-title><trans-title-group xml:lang="en"><trans-title>Human capital as national wealth</trans-title></trans-title-group></title-group><contrib-group><contrib contrib-type="author" corresp="yes"><contrib-id contrib-id-type="orcid">https://orcid.org/0000-0002-8828-1761</contrib-id><name-alternatives><name name-style="eastern" xml:lang="ru"><surname>Ткаченко</surname><given-names>А. А.</given-names></name><name name-style="western" xml:lang="en"><surname>Tkachenko</surname><given-names>A. А.</given-names></name></name-alternatives><bio xml:lang="ru"><p>Александр Александрович Ткаченко — доктор экономических наук, профессор, главный научный сотрудник Института исследований международных экономических отношений</p><p>Москва</p></bio><bio xml:lang="en"><p>Alexander A. Tkachenko — Dr. Sci. (Econ.), Prof., Chief Researcher at the Institute of International Economic Relations Research</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>Финансовый университет</institution><country>Россия</country></aff><aff xml:lang="en"><institution>Financial University</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>20</fpage><lpage>32</lpage><permissions><copyright-statement>Copyright &amp;#x00A9; Ткаченко А.А., 2025</copyright-statement><copyright-year>2025</copyright-year><copyright-holder xml:lang="ru">Ткаченко А.А.</copyright-holder><copyright-holder xml:lang="en">Tkachenko A.А.</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/227">https://etl.fa.ru/jour/article/view/227</self-uri><abstract><p>Предметы исследования — ретроспектива и современный подход к определению человеческого капитала. Цель работы — доказывание необходимости включения большего числа показателей человеческого капитала в систему национальных счетов, а также характеристик человеческого капитала, не связанных напрямую с его ролью в экономическом производстве. Благодаря анализу различных подходов международных организаций к определению человеческого капитала установлено, что, несмотря на многочисленные трудности оценки человеческого капитала как нематериального актива, в будущем произойдет расширение позиций, по которым человеческий капитал будет включаться в центральную структуру Системы национальных счетов. Отмечено, что в отечественных исследованиях мало внимания уделяется роли домашних хозяйств как ячеек общества, в которых начинается производство человеческого капитала и социализируются новые поколения человечества. Обращено внимание на необходимость более широкого использования понятия «запасы человеческого капитала», которое позволяет более корректно сравнивать как характеристики человеческого капитала различных регионов, так и учитывать влияние миграции на человеческий капитал. В этой связи подвергнут аргументированной критике подход ряда исследователей к оценке человеческого капитала на основе его амортизации. В современных условиях качество человеческого капитала в стране определяется также политикой, проводимой по выявлению талантов, в которой особое место занимают STEM-таланты. Сделан вывод о том, что для российского общества и экономики формирование человеческого капитала и повышение его качества должны становиться долговременными целями, достижение которых помогает уменьшать различия в уровне развития территорий.</p></abstract><trans-abstract xml:lang="en"><p>The subjects of the research are the retrospective and the modern approaches to the definition of human capital. The purpose of the work is to prove the need to include more indicators of human capital in the system of national accounts, as well as characteristics of human capital that are not directly related to its role in economic production. Thanks to the analysis of various approaches of international organizations to the definition of human capital, it has been established that despite the numerous difficulties in assessing human capital as an intangible asset, in the future there will be an expansion of the positions by which human capital will be included in the central structure of the System of National Accounts. It is noted that in domestic studies little attention is paid to the role of households as cells of society in which the production of human capital begins and new generations are socialized. Attention is drawn to the need for wider use of the concept of “human capital reserves”, which allows for a more correct comparison of both the characteristics of human capital of different regions and to take into account the impact of migration on human capital. In this regard, the approach of a number of researchers to the assessment of human capital on the basis of its depreciation has been subjected to reasoned criticism. In modern conditions, the quality of human capital in the country is also determined by the policy pursued to identify talents, in which STEM talents occupy a special place. It is concluded that for the Russian society and economy, the formation of human capital and improving its quality should become long-term goals, the achievement of which will help to reduce differences in the level of development of territories.</p></trans-abstract><kwd-group xml:lang="ru"><kwd>человеческий капитал</kwd><kwd>запасы человеческого капитала</kwd><kwd>система национальных счетов</kwd><kwd>STEM-таланты</kwd><kwd>территориальная мобильность</kwd></kwd-group><kwd-group xml:lang="en"><kwd>human capital</kwd><kwd>human capital reserves</kwd><kwd>system of national accounts</kwd><kwd>STEM talents</kwd><kwd>territorial mobility</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">Schuller T. The complementary roles of human and social capital. Canadian Journal of Policy Research. 2001;2:18–24.</mixed-citation><mixed-citation xml:lang="en">Schuller T. 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