| 试论人力资本股权化及其安排 |
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| 引用本文： | 吴志达,刘萍.试论人力资本股权化及其安排[J].财会通讯,2004(22). |
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| 作者姓名： | 吴志达 刘萍 |
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| 作者单位： | 华东交通大学经济管理学院 江西南昌330013
(吴志达)，华东交通大学经济管理学院 江西南昌330013(刘萍) |
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| 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。
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| 关 键 词： | 人力资本 人力资本股权化 潜在价值 创造价值 |
A Discussion on Human Resource Capitalization and Its Arrangement |
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| Wu Zhida,Liu Ping.A Discussion on Human Resource Capitalization and Its Arrangement[J].Communication of Finance and Accounting,2004(22). |
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| Authors: | Wu Zhida Liu Ping |
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| Abstract: | 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. |
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| Keywords: | Manpower capital Manpower capital stock right Potential value Creative value |
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