摘要
同非人力资本产权相比 ,人力资本产权具有人力资本与其所有者不可分离、人力资本的价值信息容易隐藏、人力资本必须在其所有者的协作劳动中发挥作用等方面的典型特征 ,这些特征决定了人力资本同非人力资本一样 ,不仅能够承担风险 ,而且还具有可抵押性 ,从而得出了有效率的企业必须实现人力资本所有者与非人力资本所有者共同分享所有权的结论 ,阐释了企业组织形式变化中 ,人力资本逐步得到重视的原因 ,也为经营者股权奖励、职工持股计划等改革方案的实施提供了理论依据。
Compared with non-human capital property, human capital is typically characteristic of inseparability from its owner, easy concealment of its value information and necessity for its role-playing in the cooperative work by its owners. These characteristics determine that human capital and non-human capital alike can not only undertake risk but also be mortgaged, thereby a conclusion is reached that efficient enterprises must realize the sharing of ownership between owners of human capital and non-human capital. The article expounds on the causes for the gradual emphasis on human capital in the changes of business organization forms and provides theoretical reasons for the implementation of reform programs of equity rewards for business operators and employee stock schemes, etc.
出处
《求是学刊》
CSSCI
北大核心
2001年第3期54-58,共5页
Seeking Truth
