论人力资本与智力资本的"虚拟资本"性质

本文认为人力资本、智力资本理论的产生,本质上是提出了"虚拟资本"问题,是对这些过去被看作是费用或成本的东西进行"资本化定价".在当代企业的资本范畴中实际上已经形成了以实体资本为一方的"硬资本"和以虚拟资本为另一方的"软资本"两大部份,而这两大部份是建立在"资本三要素"--物质资本、人力资本、智力资本基础上的.由"资本三要素"的基础概念,我们可以推解出一系列新的资本概念和形态,从中我们可以较清晰地辨别虚拟资本与实体资本的构架与层次,并可直观地厘清它们的边界与关系,这有利于我们更好地理解人力资本与智力资本的特性和功能.

On the Virtual Capital Nature of Human Resource Capital and Intellectual Capital

The paper holds that the emergence of the theory on human resource capital and intellectual capital presents irr essence the issue of virtual capital., which fixes capital price on what used to be considered fees and cost. In modern business hard capital characterized by substantive capital and soft capital characterized by virtual capital have come into being , established on three major elements of capital material capital, human resource capital and intellectual capital , from which we can derive a series of new concepts and forms off capital and distinguish their structures of the virtual and substantive capital and define their relationship.