关于建立管理型人力资本和技术型人力资本分配机制的设想

本文应用马克思的劳动价值理论对人力资本进行了剖析,说明人力资本与实物资本既有共性又有特性.共性决定了人力资本应与实物资本一样享有股权分配的权利,特性又决定了它与实物资本参与股权分配的形式不同.本文在对人力资本进行分类的基础上,将人力资本股分为管理型人力资本股和技术型人力资本股,对这两种股权提出了各自的分配模式.指出必须运用有效的股权分配机制,才能实现人力资源的有效配置,提高企业的效益,并实现与国际人才制度的接轨.

Design for Distribution Mechanism of Managerial Human Capital and Technological Human Capital

Through analysis of the human capital based on Marxian Labor Theory of Value, this article represents that the human capital and physical capital have homogeneity, at the same time each of them has its own specialty. Because of the homogeneity, the human capital should be entitled to share equity as physical capital should; and however, as far as the specialty is concerned, the human capital against physical capital has the different manner of sharing equity. The article classifies human capital firstly, further divides the equity owned by human capital into managerial equity of human capital and technological equity of human capital, and finally formulates the manner of distribution for each of these two equities. It points out that only the effective distribution mechanism of equities can realize effective allocation of human resources, increase the efficiencies of enterprises, and integrate the management of human resources in China with international practice.