对人力资本参与分享企业剩余模型的研究

本文在总结了前人研究的基础上,提出了人力资本贡献价值的概念,并且以其为理论基点对人力资本参与分享企业剩余的模型进行了构思和设计,最后将该模型在一家上市公司进行了应用研究。本文认为,人力资本的贡献价值实际上体现在企业的剩余(利润)超过以行业平均利润率计算的那部分利润额,而这一部分利润额就是人力资本参与分享企业剩余的基础,同时还要结合对人力资本经营业绩考核来确定最终的贡献分配额度。

Research on the Model of Human Capital Sharing Enterprise Surplus

On the summery of the predecessor's research findings, this thesis puts forward the concept of human capital contribution value. On the basis of the concept, the author designed a model of human capital sharing the enterprise surplus and finally put the model into one listed company to do the practical research. The thesis believes the human capital contribution value actually is embodied by the profit that is beyond the profit calculated by the industry average profit rate. This profit is the basis of human capital sharing the enterprise surplus and the calculation of the final contribution sharing part should combine the performance appraisal for the human capital.