试论人力资本的公司治理功能

随着人们越来越意识到人力资源在企业创造价值中的重要作用,“人力”作为资本这一属性逐步得到承认,并且在实践中已经迈出并加快了人力资本参与企业剩余利润分配的步伐,它也必将成为参与公司治理的重要力量。本文首先阐明了人力资本参与公司治理的可行性;然后,结合实际分析了在我国上市公司治理中实现人力资本参与的重要性,并指出此举也是目前改进我国上市公司治理状况的现实途径。

The Corporate Governance Function of Human Capital

While people have more and more realized the important role of human resources in corporate in the production of corporate value. The property that "manpower" is capital has been admitted gradually, and has begun and quickened the pace of human capital's participation in the allocation of the surplus profit. It is bound to be an important role in the corporate governance. The author originally states the feasibility of human capital's participation in the corporate governance, and then analyzes the importance of human capital's participation in the corporate governance in the governance of Chinese listed companies, with Chinese practice taken into account.