| 人力资本与经济剩余 |
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| 引用本文： | 罗辉.人力资本与经济剩余[J].湖北经济学院学报,2005,3(3):97-101. |
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| 作者姓名： | 罗辉 |
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| 作者单位： | 湖北省财政厅,湖北,武汉,430071 |
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| 摘 要： | 物质资本是经济剩余之母，人力资本是经济剩余之父。尊重人力资本产权、保障人力资本权益，创新现代企业制度，让人力资本享有经济剩余的索取权和控制权，是从制度层面上深化企业改革与价值管理的内在动力。
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| 关 键 词： | 人力资本 物质资本 经济剩余 价值管理 |
| 文章编号： | 1672-626X(2005)03-0097-05 |
Human Capital Theory and Economic Value Added |
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| LUO Hui.Human Capital Theory and Economic Value Added[J].Journal of Hubei University of Economics,2005,3(3):97-101. |
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| Authors: | LUO Hui |
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| Abstract: | The author holds that physical capital is the mother of EVA and human capital is the father of EVA. It is the immanent incentives of in-depth of enterprises reform and value management to esteem the property right of human capital, guarantee the right of human capital, innovate modern business enterprise system, and make the human capital possess the power of obtaining of economic surplus and the right of control. |
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| Keywords: | human capital physical capital EVA value management |
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