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企业家人力资本参与企业收益分配研究
引用本文:时钰. 企业家人力资本参与企业收益分配研究[J]. 财会通讯, 2007, 0(8)
作者姓名:时钰
作者单位:淮阴工学院经济管理学院 江苏淮安
摘    要:随着“知识经济“时代的来临,人力资本在企业利润创造中的作用日益重要,企业家作为企企业中的异质型人力资本,其在企业中的作用尤为重要。目前我国普遍存在对人力资本尤其是企业家人力资本的轻视与低估,企业家人力资本在分享企业收益时其产权没有得到承认,“剩余索取权“被剥夺,企业家的激励不足。本文对我国现了行社会、经济条件下如何对企业家人力资本进行收益分配问题进行了研究。

关 键 词:企业家  人力资本  收益分配  研究

Study on Entrepreneurs Human Capital Participation in Profit Distribution
Shi Yu. Study on Entrepreneurs Human Capital Participation in Profit Distribution[J]. Communication of Finance and Accounting, 2007, 0(8)
Authors:Shi Yu
Abstract:With the approaching of the era of "knowledge economy",human capital takes an increasingly important part in an enterprise's profit-making process.Entrepreneurs,as the actual operators in enterprises and as the heterogeneous human capital,play an especially important role.However it is a pervasive phenomenon in China that human capital especially entrepreneur's human capital is seriously overlooked and overestimated.In income sharing,entrepreneurs' rights of property are usually ignored.Their residual rights of claim are deprived and the incentives are insufficient,study how to distribute the income by the entrepreneurs' human capital under China's current social and economic circumstances.
Keywords:Entrepreneurs Human capital Profit distribution
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