| 人力资本分享企业剩余的相关问题分析 |
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| 引用本文： | 乔红学,段俊.人力资本分享企业剩余的相关问题分析[J].经济与管理,2006,20(6):79-81. |
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| 作者姓名： | 乔红学 段俊 |
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| 作者单位： | 西南大学,经济学院,重庆,400715 |
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| 摘 要： | 随着知识经济的到来,人力资本已成为经济增长的关键因素。人力资本同物质资本一样,是企业生存发展不可或缺的要素;人力资本是企业风险的真正承担者,是企业财富的真正创造者,所以人力资本分享企业剩余是合情合理的。在实践中,人力资本股权化是对人力资本分享企业剩余的有益探索。
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| 关 键 词： | 人力资本股权化 股票期权 员工持股计划 |
| 文章编号： | 1003-3890(2006)06-0079-03 |
| 收稿时间： | 11 29 2005 12:00AM |
| 修稿时间： | 2005年11月29 |
The Analysis of the Human Capital Sharing Residual Claim Rights of the Firm |
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| QIAO Hong-xue,Duan Jun.The Analysis of the Human Capital Sharing Residual Claim Rights of the Firm[J].Economy and Management,2006,20(6):79-81. |
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| Authors: | QIAO Hong-xue Duan Jun |
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| Institution: | Southwest university , Chong qing 400715,China |
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| Abstract: | Along with the knowledge economy arrival,the human capital has become the essential factor to the growth of the economy.The human capital,the same to the matter capital,is a essential factor to the enterprise survival and development;the human capital undertakes the enterprise risk,creates the enterprise wealth,therefore,the human capital should share residual claim rights of the firm.In practice,the human capital capitalized in stock is the beneficial exploration to the human capital sharing residual claim rights of the firm. |
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| Keywords: | human capital capitalized in stock executive stock option employee stock ownership plan |
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