以人力资本为导向推动企业模式创新

人力资本的内涵有广义和狭义之分,人力资本测评主要是指对人力资本营运产权的转移(或半转让)价格(或收益)进行测算.由于人力资本营运产权的特殊属性,决定了人力资本测评必须遵循如下原则:以初始投资为测评基础;以协商谈判为测评手段;以经营业绩为再测评依据.为了保障人力资本测评的顺利进行,需要建立相应的配套措施.由于纯人力资本所有者与非人力资本所有者均存在初始信用和继发信用问题,因此非人力资本所有者的承诺并不当然比纯人力资本所有者的承诺更值得信赖.需要将企业模式界定为"一个人力资本与人力资本的特别合约".

Promoting the innovation of enterprise models guided by human capital

The implication of human capital can be distinguished by broad sense and narrow sense. Human capital evaluation mainly refers to the calculation of transformation cost of operation property rights of human capital. Because of its special features, human capital evaluation must follow the following principles: when transformation or semi|transformation occurs, initial investment should be taken as the foundation of the evaluation, consultations and negotiations as the means of evaluation, and business performance as the basis of the evaluation. In order to ensure the successful evaluation of the human capital, coordinated meausres should be taken. Because both pure human capital owners and financial capital owners have the same concern of initial credit and following credit, promises made by the latter are not more reliable than those by the former. Enterprise system should be defined as "a special contract among human capital", for the purpose of the final resolution of the problem that human capital owners tend to be lazy at work.