人力资本价值实现与政策的关系研究

人力资本理论提出后,人力资本价值特别是异质型的企业家价值逐渐受到社会的关注和重视。在我国建立现代企业制度的改革进程中,年薪制,职工持股制,股权奖励多种新的收入分配形式出现在工资制度中。企业工资制度的改革,显示了政策对人力资本收益权的支持力度,按生产要素进行分配的趋势。政策的支撑,使人力资本的收益渐趋近于人力资本的真实价值。     

企业家人力资本与企业绩效关系的分析模型

企业绩效的优劣取决于企业家人力资本发挥的程度。在前人研究的基础上，文章引入企业家社会资本，拓展了一个关于企业家人力资本与企业绩效的关系模型。并对影响企业家行为产生的机理进行了阐述，强调实践对企业家能力提升的重要性，重点分析了企业家社会资本，及其对企业家行为的影响。     

对我国人力资本价值补偿机制问题的探讨

人力资本价值能否得到合理的补偿,不仅直接影响着人力资本价值的实现程度,而且影响着新一轮的人力资本运动,即新的人力资本的形成和使用。我国人力资本价值补偿机制尚不健全,人力资本价值与收入分配之间并未呈现一定的正相关关系。劳动者地位虚化与人力资本产权缺损,是我国人力资本补偿机制不健全的根源所在;相应地确立人力资本收益权,则是对人力资本价值进行合理补偿的根本途径;而人力资本股权化,又是确立人力资本收益权的具体体现。人力资本股权化的对象主要是企业中处于关键技术岗位和重要管理岗位的人力资本所有者。与此同时,还要重视完善人力资本产权保护体系。     

企业家人力资本价值刍议

在现代企业中,企业家人力资本有自身的价值,居于企业的中心地位,是企业发展的决定性因素,是企业生产经营活动中客观存在的一种生产要素。本文分析了企业家人力资本价值的特征、影响因素和实现途径,初步总结了企业家人力资本投资的特征。     

拥有人力资本是成为企业家的关键

在对企业家问题的研究过程中,企业家是否应具有非人力资本一直是有争议的问题。随着我国企业产权改革的深入,对企业家队伍建设的要求愈显紧迫。在此背景下,如何看待企业家的条件和功能就不单是一个理论争辩的问题了,它直接影响到我国企业家的成长及其功能的发挥。本文试图在比较人力资本与非人力资本差异的基础上,论证人力资本所有者应是充当企业家的优先者。 一、人力资本与非人力资本的交换关系 无论如何界定,企业家一定是在企业中从事其相关活动的个人。这样,企业的合约无疑对他产生影响。在企业的合约当中,人力资本与非人力资本…     

人力资本股权化及其对传统会计的挑战

近二十年来出现的利润分享制、职工持股计划（ESOP）、年薪制、股票期权（ESO）以及劳力股等形式就是对人力资本参与企业收益分配的有益尝试。受此启发，本文提出人力资本股权化概念，并对由此引发的会计方面的挑战进行论述。一、人力资本股权化及其理论构想１．“人力资本股权化”概念界定劳动力是人力资本的本质规定，在劳动力资本化①理论基础上，进而提出人力资本股权化的概念，这同时也是人力资本产权特征的要求。人力资本股权化是一种新的收入分配构想，这一构想并不违背市场经济收益分配的基本规律，也符合当前我国社会主义市场经…     

试论人力资本股权化及其安排

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。     

企业人力资本战略投资绩效非价值化评估指标设计研究

企业人力资本战略投资绩效非价值化评估主要从三个方面展开:一是企业学习成长目标的实现,其评估指标包括企业人力资本存量和主观效能提升的评估指标及人力资本结构优化的评估指标;二是企业内部流程和顾客层面的目标的实现,其评估指标分为内部业务流程的改善评估指标和企业人力资本投资在顾客和市场上的绩效指标;三是对人力资本战略投资实施路径的绩效非价值化评估,具体包括招聘引进投资绩效、培训开发投资绩效、流动整合投资绩效、薪酬福利投资绩效四个方面的非价值化评估。     

高新技术企业人力资本计量研究

本文结合高新技术企业人力资本的特点分析了人力资本计量的难点,在对传统的企业家人力资本计量模型进行综合评述的基础上,提出利用模糊性计量来衡量人力资本价值,以较为确切地衡量高新技术企业人力资本的实际价值。     

解析企业家人力资本收益权

企业家人力资本对企业的生存和发展起着举足轻重的作用。为了从根本上解决企业家的激励问题,通过对企业家人力资本产权的界定,明确企业家人力资本收益权的性质、功能和特殊性,文章在此基础上探讨收益权的实现方式和制度保障,以期实现企业家人力资本参与企业收益分配的目的,并推进人力资本相关理论和实践的发展。     

企业家人力资本研究

论述企业家人力资本的特性:缺乏程式性、全面性重于专业性、边界不确定性和产权不可直接界定与不可交易性;着重研究在企业家人力资本特性下的积累及其棘轮效应,这种效应包含在企业家人力资本积累的起点、过程和退出环节,相对于其他人力资本,企业家人力资本棘轮效应使得企业家人力资本投资风险尤其明显;进而分析企业家劳动的复杂性如何使得企业家劳动定价只能通过企业价值剩余来衡量,并说明合理计算企业价值剩余需要依赖于较为完善的要素市场;最后就创业与企业家培育提出相关建议。     

Why are some graduate entrepreneurs more innovative than others? The effect of human capital,psychological factor and entrepreneurial rewards on entrepreneurial innovativeness

This study investigates the innovation behaviour of graduate start-ups at the individual level. It bridges the graduate enterprise literature and innovative entrepreneurship literature to put forward three arguments that ascertain why highly educated graduate entrepreneurs are not always innovative in starting new businesses. First, anchoring on the individual opportunity costs–entrepreneurial rewards nexus, it argues that graduate entrepreneurs will exploit opportunities innovatively if they expect the levels of entrepreneurial rewards that match their high human capital and high opportunity costs. Second, it is argued that entrepreneurial innovativeness is conditional on psychological factors such as students’ managerial self-efficacy and overconfidence. Third, it is also argued that the nonlinear relationship between entrepreneurial innovativeness and entrepreneurial rewards will drive graduate entrepreneurs to exploit even riskier opportunities in search for high rewards. This study operationalizes the theoretical framework with an empirical model and estimates it using a graduate entrepreneur sample from a questionnaire survey in China. Our results suggest that innovation behaviour of graduate start-ups is influenced by the quantity of human capital, psychological make-up and expectations of entrepreneurial rewards.     

企业职业经理人力资本价值评估及激励机制研究

职业经理作为企业中具有特殊作用的人力资本,对其价值进行科学评估和实施有效激励,对于企业发展具有重要的实践意义。在对职业经理人力资本进行概述性分析的基础上,提出了对职业经理人力资本的显性价值和隐性价值进行评估的方法和策略。进而,基于价值评估对企业职业经理人力资本的激励机制,从经济利益、事业与地位、企业文化等三个层次进行了具体分析。     

Entrepreneurial versus cooperative social capital: The impact on operational performance

Research has extensively focused on how firms can become more competitive, by discovering new knowledge domains while exploiting current ones. Prior research has shown the positive impact of social capital on performance; however, there have been no empirical studies that distinguished between the architectures of social capital and how they impact the operational performance dimensions. Building upon the knowledge-based theory, we propose a model to examine the effects of the two architectures of social capital (entrepreneurial and cooperative) on individual dimensions of operational performance (quality, delivery, flexibility and cost). The hypotheses are tested using structural equation modelling and data collected from 182 companies in Ireland. The results show that the cooperative social capital archetype supports the operational performance dimensions, while the entrepreneurial social capital archetype only impacts the cost dimension. The findings extend the current understanding about the complex relationships among the architectures of social capital and provide guidance for managers on how to leverage their investments in social capital to enhance specific operational performance dimensions.     

Entrepreneurial education and learning at universities: exploring multilevel contingencies

Abstract

Despite the worldwide increase in entrepreneurship education offered at universities, there is an ongoing debate whether and under which conditions this type of education contributes to students’ entrepreneurial learning. Building on human capital theory, we hypothesize that the exposure to various entrepreneurship education initiatives has an inverted U-shaped relationship with entrepreneurial learning outcomes. We also argue that this relationship is moderated by the entrepreneurial experience of the students, the teaching pedagogy applied in entrepreneurial initiatives offered at the university and the prevalence of opportunity-driven entrepreneurship in the country. A multi-level analysis on a cross-country sample of 87,918 students resulting from GUESSS (‘Global University Entrepreneurial Spirit Students’ Survey’) strongly confirms our hypotheses, and allows us to discuss implications for researchers, educators and policy makers with respect to the nature of entrepreneurial learning, the design of entrepreneurial education programs, as well as the contextual conditions that impact entrepreneurial learning outcomes.     

Does the opening of high-speed rail enhance urban entrepreneurial activity? Evidence from China

Entrepreneurship plays a critical role in contributing to the realization of full employment in all countries around the world. By improving the efficiency of the flow of production factors, high-speed rail (HSR) has an important impact on regional economic development. However, little is known about whether HSR has improved urban entrepreneurial activity. This paper takes the opening of HSR as a quasi-natural experiment and constructs a difference-in-differences (DID) model, using panel data on 284 prefecture-level cities in China for the period from 2005 to 2019, to systematically evaluate the impact of HSR openings on urban entrepreneurial activity. We find that the opening of HSR has increased the urban entrepreneurial activity, and that this effect is more obvious in cities at high administrative levels, with locational advantages, and highly developed economies, including service industries. HSR can enhance urban entrepreneurial activity by improving the level of talent aggregation and venture capital. These findings provide fresh perspectives on the connection between HSR and urban entrepreneurial activity.     

新型股指期权计划在人力资本定价中的应用

自20世纪50年代舒尔茨人力资本理论提出至今,主要是从人力资本的结构构成和对经济贡献的角度来研究。从期权理论出发,新型股指期权计划打破过去人力资本研究仅从物质资本理论出发的不确切性,从宏观角度借助股票价格、股票指数变化给其定价,客观准确地衡量人力资本对企业业绩的贡献,进而为企业制定合理薪酬提供决策依据。     

企业人力资本增值的界定与测度

本文兼顾企业和劳动者两个维度,重新修正了人力资本增值的内涵,提出企业人力资本增值的新观念。从人力资本价值"贡献观"出发,运用柯布-道格拉斯函数,提出应用模糊计量法对企业当期人力资本创造的价值及增值进行测度的思路。通过时间序列分析,总结出企业人力资本增值的总体趋势。