摘要
通过界定人力资本产权实现的概念内涵,分析了人力资本产权实现的权利内容,提出人力资本产权实现方式的"三角平面"模型;基于合约性质及不同合约下权利要素的不同组合,将企业实践中人力资本产权实现方式分为六种类型,有效统一了人力资本产权实现的五种权利内容,并合理解释了股权激励的本质内涵,说明股权激励与货币薪酬同属人力资本产权实现的权利内容,而不是独立于现有薪酬回报的"额外收益"。
By defining the connotation of human capital property rights realization,this paper analyzes the contents of human capital property rights and puts forward a ＂ Triangular plane＂ model for the ways of human capital property rights realization.According to different combinations between the contract natures and the right factors of different contracts,this study divides the ways of human capital property rights realization into six types within the practices of enterprises,effectively unifies the contents of the five rights of human capital property rights realization,and reasonably explains the essential connotation of equity incentives.It reveals that equity incentives and monetary rewards belong to the same right contents of human capital property rights realization,not the extra income independent of the existing monetary rewards.
出处
《当代财经》
CSSCI
北大核心
2013年第8期76-82,共7页
Contemporary Finance and Economics
基金
教育部人文社会科学规划基金项目(13YJA630080)
关键词
人力资本产权实现
雇佣性收益
股权性收益
human capital property rights realization
employment income
equity earnings
