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人力资本价值实现与政策的关系研究
引用本文:沈菊琴,董丽丽. 人力资本价值实现与政策的关系研究[J]. 财会通讯, 2004, 0(14)
作者姓名:沈菊琴  董丽丽
作者单位:河海大学商学院,河海大学商学院 江苏 南京 210098,江苏 南京 210098
摘    要:人力资本理论提出后,人力资本价值特别是异质型的企业家价值逐渐受到社会的关注和重视。在我国建立现代企业制度的改革进程中,年薪制,职工持股制,股权奖励多种新的收入分配形式出现在工资制度中。企业工资制度的改革,显示了政策对人力资本收益权的支持力度,按生产要素进行分配的趋势。政策的支撑,使人力资本的收益渐趋近于人力资本的真实价值。

关 键 词:人力资本价值  收益  政策

A Relation Study on Value Realization of Manpower Capital and Its Policy
Shen Juqin Dong Lili. A Relation Study on Value Realization of Manpower Capital and Its Policy[J]. Communication of Finance and Accounting, 2004, 0(14)
Authors:Shen Juqin Dong Lili
Abstract:After the theory of manpower capital is provided, value of manpower capital especially of entrepreneur are paid gradually and closely attention . In reform process of the system of modern enterprise, new forms appear in the wage system, such as Yearly salary system, the worker holds share and stock right encourage . The reform of the wage system of the enterprise, has shown the supporting degree of manpower capital's right of income of the policy and the trend of contribution according to production factors. The strong support of the noliev. make the manpower income approach true value of them .
Keywords:Value of manpower capital Income Policy
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