企业人力资本参与剩余索取权分配的方法研究  

The Research on Methods of Enterprises'Human Capital to Share Residual Claim

作　　者：管军[1] 段兴民[1] 

机构地区：[1]西安交通大学管理学院,西安710049

出　　处：《中国管理科学》2004年第5期85-90,共6页Chinese Journal of Management Science

基　　金：教育部人文社科规划资助项目(01JA630034)

摘　　要：本文在对人力资本的内函进行清晰界定的基础上,提出了人力资本分享剩余索取权份额的确定方法,并探讨了企业家人力资本与非企业家人力资本细分这一部分剩余索取权的形式与方法,从而为研究这一问题及相关问题提供了一种新的思路。On the basis of broad definition of the concept'human capital',the paper offers the methods to deter-mine the proportion of human capital's sharing in the residual claim,then the problem of the form and methods of reallocating the residual claim between entrepreneur human capital and non-entrepreneur human capital is discussed.Thus a new route that can be referred when we research the problem and the related ones is provided.

关 键 词：人力资本 剩余索取权 份额 形式 方法 

分 类 号：F830[经济管理—金融学]