摘要
人力资源投入企业,形成企业人力资产的同时也形成了人力资本,按照贡献的大小共同入股、共享企业的剩余索取权理所应当。为了有效保障人力资本所有者的权益,科学体现异质型人力资本特殊的价值,该文创造性地引入NEVA(净经济增加值)的评价指标,由净经济增加值求出人力资本与物质资本的贡献率。并以此为基础创建公式,根据“二八原则”确定异质型人力资本与同质型人力资本的股权分配比例,进一步构建出异质型人力资本“二元加权股权激励”模型。
When the human resource goes into the corporation, the human assets are transformed as well as the human capital. Therefore, it is reasonable that the owners of human capital have the right to share the surplus with the owners of the materials according to the contribution of each side. In order to preserve the rights and interests of the human capital and to embodiment the special value of the human capital, we put forward the evaluation index of NEVA (net economic value-added) and work out the contribution rates of the human capital and the material capital by the NEVA index. We set up the formula on the basis of these contribution rates. On the other hand, we work out the stock ownership distributing proportion between the Idiosyncratic Human Capital and the Coessential Human Capital according to the “two-eight principle”. We design a model of the “Two-Dimensional Weighting Stock Ownership Incentive System” for the Idiosyncratic Human Capital.
出处
《南京理工大学学报》
EI
CAS
CSCD
北大核心
2005年第3期375-378,共4页
Journal of Nanjing University of Science and Technology
基金
国家自然科学基金(70131010)
中国航空工业一集团公司管理科研基地项目。
关键词
异质型人力资本
净经济增加值
贡献率
股权激励
idiosyncratic human capital
net economic value-added
contribution rate
stock ownership incentive
