It can be divided into coessential accountability and variant accountability according to the different subject 由于实施问责的主体不同,可将其分为同体问责和异体问责。
2.
( 2 ) the paper studies on the important concepts of enterprise , entrepreneur , human capital , coessential resource and idiosyncratic resource , and analyzes the traits of entrepreneur human capital , discusses the functions of entrepreneur . it presents and formats the basic theory of development of entrepreneur human capital 武汉理工大学博士学位论文u ）重新界定了企业、企业家、人力资本、同质性资源和异质性资源等重要概念，分析了企业家人力资本的特点、企业家职能，提出并模型化了企业家人力资本开发的基本原理。
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