Human resources as the basis of production. Issues related to the adoption of accounting for human capital
The economic paradigm of development of the Russian economy involves the transition from the raw material model to innovation. The change in the vector of economic development is primarily based on the segment of the national economy, which is primarily not subject to impairment, despite the negative external macro and internal micro economic factors. Secondly, this vector has become more and more evident in recent decades, when human capital has become the key resource and vanguard of economic development. The potential of the human resource became for the current, innovative economy, the same engine of development, what was the industry in the XX century and agriculture before the industrial revolution. The symbiosis of economic and social policies in the country and the world highlights the key role of the state as the main customer, regulator and consumer of the results of human labor. Measures of state intervention that form the human capital are primarily considered from the point of view of social policy. This somewhat expands the traditional problems, as we see not just a change in the places of social and economic foundations of Russian state policy, but the transformation of human resources into a new core of the country's economic security. In turn, indifference and unequal access to the social benefits of the country, acute social and economic problems of need cannot be justified by reorientation to the future. Recognition and understanding of human capital, as well as the priority of human social development in the country's economy becomes a new, conceptual and practically integrated direction of Russia's development, as it enables each citizen to make a personal contribution to their welfare and economic growth of the state.