人力资本参与企业收益分配——一个理论构架

确立人力资本对企业的收益分配权,不仅是出于社会公平性的考虑,更是解决对人力资本所有者激励问题的关键。本文提出了人力资本参与企业收益分配的原则,又从人力资本与物力资本的对比分析这一角度探讨了人力资本参与企业收益分配的实现形式,并在此基础上设计了一个人力资本参与企业收益分配的基本模型,试图建立起人力资本参与企业收益分配的理论框架。

Human Capital Taking Part in Enterprise Profit Allocation-A Theoretic Framework

Realizing human capital's right for allocating the profit of enterprises is not only out of the consideration of the social justice, but also the key to encourage the owner of the human capital. This paper puts forward the principle of human capital taking part in enterprise profit allocation and discusses its realization from the perspective of human capital oppositing to the material capital, and then designs a model basing on those. By probing into those, a theoretic framework of human capital's participation in enterprises' profit allocation is supposed to be established.