人力资本产权及其实现途径

人力资本正逐渐取代物质资本在现代企业和社会发展进步中的主导地位，由于人力资本的投资、资本形成、价值创造及收益分配相对于物质资本更加复杂。人力资本产权在其界定中呈现出国家、企业、家庭和个人四个层次的所有权股份制形式，且个人具有对人力资本占有权的唯一性和产权主体权能的残缺性，从而使人力资本价值和收益难以计量。四个层次的人力资本产权实现途径也是大相径庭的，因此在人力资本产权制度化的安排中要充分考虑人力资本产权特性及其实现途径的差异性和复杂性，着重解决人力资本投资促进、人力资本价值核算、人力资本投资收益计量和分配，人力资本承栽者激励等技术和方法问题。

ANALYSIS ON THE HUMAN CAPITAL PROPERTY RIGHT AND REALIZATION ROUTE

The material capital is gradually replacing the leading position by human capital in modern enterprises and the society progress,because investment,capital form,value creation and the distribution of income are more complicated to the material capital.Capital property right demonstrates the ownership shareholding system form of four levels in country,enterprise,family and individual in defining,and individual's uniqueness of the possession human capital and incomplete property right,thus make human capital value and income difficult to measure.The realization route of the human capital property rights of four levels is more different,so should fully consider the human capital property right characteristic and differences and complexity in the arrangement of human the capital with institutionalized property right,and emphasis on solve promotion of the human capital investment,human capital value,the measure and distribution of human capital investment return,and the technology and way of inspirit human capital,etc.