人力资本出资--从经理到股东  

Human capital contribution: The transfer from a manager to a shareholder

作　　者：谢雅萍[1] 

机构地区：[1]福州大学管理学院,福建福州350002

出　　处：《大连理工大学学报（社会科学版）》2008年第3期41-44,共4页Journal of Dalian University of Technology(Social Sciences)

基　　金：福建省教育厅社会科学项目(JA07016S)

摘　　要：企业是人力资本与物质资本的特殊合约,企业家凭借其独特的异质性人力资本在企业组织中居于核心契约地位,发挥着越来越重要的作用。为了从根本上解决企业家激励问题,应当确认人力资本的合法地位,允许其作为有限责任股东的出资标的。文章运用人力资本理论和契约理论,分析了企业家在公司权利构造中的法律地位,从法律层面论证了人力资本出资的合理性,并在此基础上进行企业家人力资本出资的制度设计。Enterprises are special contracts of human capital and physical capital..With its unique heterogeneity of human capital,entrepreneurs take the core contract status in the enterprise organization,playing an increasingly important role.In order to fundamentally solve the problem of entrepreneurs' encouragement,the legal status of human capital should be recognized,allowing its shareholders as a limited liability funding target.This paper demonstrates the rationality of the human capital in the process of the transfer from a manager to a shareholder.In addition,more specific measures are proposed to help enterprisers turn into shareholders.

关 键 词：企业家人力资本 股东 出资 

分 类 号：F272.92[经济管理—企业管理]