摘要
人力资本要素作为经济发展的根本动力,为越来越多的人所认识。如何长期有效的激励企业人力资本所有者,成为现代企业制度安排所要解决的主要问题。为此,本文从产权的角度论述人力资本股权化、人力资本股权的安排及人力资本股权化的对策建议。
The more and more people recognize that human capital factor is fundamental motive force for the development of economy. How to impel enterprise human capital owners long-standingly and effectively has become main settlemental questions for mordern enterprise system arrangement. For this reason, the paper discusses human power capitalization?human capital property right arrangement and the counter measure proposal of human power capitalization from the angel of property right.
出处
《财会通讯（下）》
北大核心
2004年第11期68-70,共3页
Communication of Finance and Accounting
关键词
人力资本
人力资本股权化
潜在价值
创造价值
Manpower capital Manpower capital stock right Potential value Creative value
