论人力资本已实现的产权价值的计量

由于人力资本价值计量的困难,在理论界,国内外有十几种模型而没有定论.本文在分析评述这些计量模型的基础上,提出人力资本已实现的产权价值体现在税后纯收益中,其收益分配比例应是物质资本所有者与人力资本所有者双方的协商比例.在数学上可从使物质资本所有者收益最大的角度,而求得最佳利润分享比例作为双方协商依据.

The calculating of the Value of Property Right Brought about by the Human Capital

Because of the great difficulty in calculating the value of the human capital, till now there are just more than ten of models in theory in China and abroad without the final conclusion. On the basis of analysing and discussing these calculating models, this article puts forwaral a theory that the value of the property right brought about by the human capital is estimated by the net profit after thetaxes are paid. The net profit is distributed according to the consultative rate between the owner of material capital and the owner of human capital. In mathenatics, to make the owner of material capital best profited can be regarded as the consultative basis.