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process risks stalling at a superficial level of application, lacking depth and struggling to
                  generate high value-added.
                        In the new era of development, where data and knowledge are regarded as
                  strategic resources on par with capital and natural resources, the development of digital
                  human resources goes beyond the objective of employment generation. It is directly
                  linked to long-term national development strategies. The challenge is not only to train a
                  sufficient quantity of technological workers but also to enhance the quality, structure and
                  adaptability of the workforce in a rapidly digitizing environment. Therefore, a systematic
                  study of the theoretical basis, roles, current situation and solutions for developing digital
                  human resources in Vietnam holds significant importance from both scientific and policy
                  perspectives. It contributes to the development of a framework for analyzing digital
                  human resources and providing practical evidence to support policy planning for digital
                  economic development in Vietnam.
                        2. Theoretical basis of digital human resources
                        2.1. Endogenous growth theory
                        The endogenous growth theory [1] posits that long-term economic growth is
                  determined by factors internal to the economy, particularly human capital, knowledge,
                  innovation and institutions, rather than relying solely on exogenous factors such as
                  external technological progress. According to this theory, knowledge and technology are
                  the products of purposeful investment, specifically investment in education, R&D and
                  skills training. Through spillover effects, knowledge generates increasing returns to scale,
                  enabling the economy to sustain long-term growth without being constrained by the law
                  of diminishing returns associated with physical capital. Human capital is the center of
                  growth, as humans are both the creators of knowledge and the agents who transform
                  knowledge into productivity.
                        In the context of digital economy development, the endogenous growth theory
                  clearly explains: The digital economy is based on data, digital technology, artificial
                  intelligence and continuous innovation-elements that are not exogenous but are
                  generated from the quality of digital human resources. Human resources equipped with
                  digital skills, creative thinking and innovative capacity constitute the endogenous driving
                  force that boosts productivity and shapes new business models. Investing in the
                  development of workers' digital skills and R&D capabilities will enhance personal income
                  while simultaneously creating spillover effects that increase the productivity of the entire
                  economy. Consequently, in the digital economy, human resources are not merely an
                  input factor but the decisive element for the pace and quality of long-term growth,
                  ensuring sustainable development based on knowledge and innovation.
                        2.2. Human capital theory and the transition to digital human resources
                        Human Capital Theory asserts that human beings are a special form of capital, in
                  which investment in education, training, and skill development will create higher labor
                  productivity and promote economic growth [3]. According to this approach, the
                  knowledge, skills, and capabilities of workers are not only the result of individual
                  accumulation but also a strategic national resource.
                        In the context of the knowledge economy and digital transformation, human capital
                  theory is expanded to emphasize the role of competencies associated with digital
                  technology. The rapid development of technologies such as artificial intelligence, big data,
                  cloud computing, and digital platforms has changed the structure of traditional human
                  capital. While previously, human capital was mainly measured through educational


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