我国人力资本参与收入分配的具体操作研究  

Human capital participating in income distribution applyment research in china

作　　者：吴粒[1] 胡可果[1] 曾平[2] 

机构地区：[1]沈阳工业大学管理学院,辽宁沈阳110023 [2]焦作工学院经济管理系,河南焦作454000

出　　处：《沈阳工业大学学报》2004年第4期464-467,共4页Journal of Shenyang University of Technology

基　　金：辽宁省社科基金重点项目(L03AJY022)

摘　　要：根据我国国情人力资本参与收益分配应将人力资本分为一般(普通)人力资本和人才资本,一般人力资本仅拥有基本收益权,而人才资本不仅具有基本收益权,还应有与物力资本一样的剩余收益权.通过复杂系数法将人才资本转换为一般人力资本,并运用计算价值法或柯布 道格拉斯法将剩余收益在物力资本和人才资本间进行划分,然后通过排序法或标准系数法进一步在人才资本之间分配.Human capital participation in income distribution should combine with the Chinese situations. Human capital can be divided into general human capital (ordinary human capital) and talent capital. And general human capital has only basic income right while talent capital has not only basic income right but also surplus income right as material capital. The article converts the basic income of talent capital to that of general human capital by Complex coefficient method and allocates overplus income between material capital and talent capital by value and Douglas method, then allocates surplus income among talent capital by rank and standard coefficient.

关 键 词：人力资本 人才资本 价值转换 收益分配 

分 类 号：F275.4[经济管理—企业管理]