人力资本与现代企业产权激励制度创新研究

人力资本产权具有动态演化性,清晰的产权界定将有利于提高资源配置效率。在人力资本和实物资本分享制下,不仅是实物资本,而且人力资本的所有者都是企业投资人,人力资本和实物资本在平等协作的基础上共享企业剩余,这正是分享制区别于雇佣制的本质特征。为了顺利构建并实施人力资本与实物资本的分享制,需切实加强对人力资本营运产权的价格测评和配套环境的建设。

Human Capital and Innovations of Modern Enterprise Property Right Stimulating System

The connotation of human capital in broad sense differs from the one in narrow sense, the property right of human capital is of dynamic evolution, and therefore a clear definition of property right is advantageous for raising the efficiency of resource disposition. In the benefit sharing system of human capital and material capital, the owners of both are all investors of enterprises, human capital and material capital share the surplus of the enterprise on an equal and cooperative basis, as is the distinction of benefit sharing system from employment system. In order to form successfully and execute the benefit sharing system of human capital and material capital, we should strengthen the price survey and estimate concerning human capital and material capital as well as the construction of corresponding surroundings.