DOI: 10.33917/es-5.163.2019.120-125

In the modern economy, an important role in providing sustainable development of an enterprise, a state and the world have got not only financial indicators, but also non-financial ones, especially human capital. The article dwells on the theories of human capital, their implementation in the third world countries and identifies directions for human capital development in these countries. In addition, the article analyzes the significance of human capital development for building an innovative society