合伙企业中的人力资本:企业所有权与分配问题刍议

合伙制是人力资本集中的企业经常采用的形式,它事实上已经实现了对人力资本的权益确认和剩余分配。本文试图通过分析合伙企业在这方面的现实机制,间接的为人力资源会计的发展提供一些借鉴和参考。文中首先论述了合伙企业对人力资本的"非同质性"产权安排,以及其成因和影响因素,进而分析了权益性人力资本合伙人在与财务资本合伙人的谈判博弈中为人力资本定价的机制和影响因素。为了补充和验证上述观点,随后又对两种特殊分配方式的性质进行了探讨。最后,鉴于合伙制与公司制在合约与博弈方面存在许多共性,笔者对人力资源会计的相关方面进行了一些尝试性的思考,希望能对其蓬勃发展提供有益的帮助。

Human Capital in Partnership: A Discussion about Ownership of the Firm and Distribution

Partnership is an important organization form with a systemic way to give human capital owners ownership,which is usually used by those companies in which human capital takes a dominant place.This paper tries to indirectly provide some recommendations for the development of Human Capital Accounting through analysis of this systemic way of partnership.It firstly describes the non-homogeneous arrangement of ownership in partnership,and the reasons behind it.Then it discusses how the human capital owner who gained the ownership negotiates with the financial capital owners to decide how much ownership of the firm they can have.Furthermore,two special distribution ways are discussed as a certification and supplement for the above discussion.At the end of the paper,it explains our ideas on Human Capital Accounting based on former discussion and the similarity in contract and negotiation,trying to promote the prosperous development of this theory.