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从人力资本角度论"共"有制
引用本文:朱友干.从人力资本角度论"共"有制[J].财会通讯,2004(20).
作者姓名:朱友干
作者单位:北京服装学院商学院 北京
摘    要:马克思理论认为社会主义取代资本主义的表现形式为产权的私有制转变为公有制,其最高表现形式为共产主义。当前我国在全面建设社会主义市场经济的同时,人们似乎在有意无意地回避共产主义,这种信仰危机将危及人们对马克思理论的理解,从而歪曲并最终放弃马克思理论。本文拟从人力资本角度探讨传统资本主义时代不对等契约下物质股权资本对人力资本的"寻租"与"准租",新经济时代人力资本对经济主体的专用性增强使得人力资本由债权性资本转为股权性资本,物质股权资本与人力资本共同享有剩余收益的索取权,从而在实质上实现"共"有制。

关 键 词:人力资本  准租  剩余收益

A Discussion about Communism from the View of Manpower Capital
Zhu Yougan.A Discussion about Communism from the View of Manpower Capital[J].Communication of Finance and Accounting,2004(20).
Authors:Zhu Yougan
Abstract:Mars's theory thinks the socielist from of expression is changed into public ownership for the private ownership of the property right,It's supreme form of expression is communism.The present our country is while building scoidist market economy in an all-round way,peo ple seem to be avoiding communism consiously or wnconsciously,this kind of crisis in moral convictions will jeopardize peoples understanding of Marx's theory,thus distort and give up Marx's theory finally.This text is it probe into traditional capitalist era recip rocity agreement' lay material stock right capital it is it rent to seek' to be and accurate to rent to manpower capital in terms of manpower capital to plan,New economil era manpower capital getting specialpurpose to is it make manpower capital transfer stock right nature capital to by creditor's rights to streng then to economic subject,Material stock right capital and manpower.capital share the right of asking for of the surplus income thus realize making ' altogether" in fact,and more towards 'altogether' in fact
Keywords:Manpower capital Rent accurately surplus income
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