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剩余索取权视角人力资源计量的经济学思考——基于人力资源计量数理主义的经济学辨析
引用本文:杨向阳.剩余索取权视角人力资源计量的经济学思考——基于人力资源计量数理主义的经济学辨析[J].财会通讯,2006(7).
作者姓名:杨向阳
作者单位:淮阴工学院 江苏淮安223001
摘    要:人力资源计量模型只是单纯的数量计量,不涉及人力资本的剩余索取权。从经济学的角度看会陷入数理主义的认识误区。本文从时间属性、计量客体、组织权力制约等方面对人力资源计量进行了探讨,认为人力资源具有“被动弱化”的特性,并提出从剩余索取权与风险分担关系角度论述人力资源计量的观点。

关 键 词:人力资本  数理主义  风险分担  剩余索取权

Thinking on Economics of Human Resource Measurement from the Rights-to-Surplus Point of View
Yang Xiangyang.Thinking on Economics of Human Resource Measurement from the Rights-to-Surplus Point of View[J].Communication of Finance and Accounting,2006(7).
Authors:Yang Xiangyang
Abstract:Human resource measurement models only focus on the mathematical measurements, excluding the rights-to-surplus of human capital. From an ecumenist's point of view, this approach would easily lead to the pitfall of pure mathematics. The article approaches the human resource measurement problem taking into consideration also its chronological properties, measuring objects, organizational constraints and other factors, and finds that human resource has the characteristically inclination of "passively weakening". It then puts the analysis with discussion on the rights-to-surplus and aspects.
Keywords:Human capital Mathematics Risk sharing Rights-to-surplus
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