| 人力资本财务激励与约束创新研究——基于美国风险投资的分析 |
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| 引用本文： | 蒋卫平.人力资本财务激励与约束创新研究——基于美国风险投资的分析[J].财经理论与实践,2006,27(6):55-59. |
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| 作者姓名： | 蒋卫平 |
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| 作者单位： | 湖南大学,会计学院,湖南,长沙,410079 |
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| 摘 要： | 对人力资本实施有效的财务激励和约束是风险投资运作过程中一项关键性制度创新.人力资本财务激励与约束的对象主要包括风险资本家人力资本和企业家人力资本,涵盖风险资本从筹资、投资到退出三个循环阶段.不同循环阶段的人力资本财务激励和约束都涉及到控制权收益、货币收益与声誉资本,但在具体的激励与约束方式上又存在着差异.
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| 关 键 词： | 风险投资 人力资本 财务激励与约束 |
| 文章编号： | 1003-7217（2006）06-0055-05 |
| 收稿时间： | 2006-09-01 |
| 修稿时间： | 2006年9月1日 |
Research on Creativity in Financial Incentive and Restraint to Human Capital——An Analysis based on US Venture Capital |
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| JIANG Wei-ping.Research on Creativity in Financial Incentive and Restraint to Human Capital——An Analysis based on US Venture Capital[J].The Theory and Practice of Finance and Economics,2006,27(6):55-59. |
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| Authors: | JIANG Wei-ping |
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| Institution: | Accounting College, Hunan University, Changsha, Hunan 410079,China |
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| Abstract: | It is a key institutional initiation that human capital is encouraged and restricted in venture capital. Human capitals of financial incentive and restraint include human capitals of venture capitalists and venture entrepreneurs, involve fundraising, investing and withdrawing. Commons in financial incentive and restraint of venture capital cycle stages involve right of control, income of money and reputation capital. |
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| Keywords: | Venture Capital Human Capital Financial Incentive and Restraint |
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