人力资本参与收益分配的理论思考  

Theoretical Thoughts on Human Capital Participating in Income Allocation

作　　者：孙文刚[1] 刘媛媛[1] 

机构地区：[1]东北财经大学财务与会计研究中心,辽宁大连116025

出　　处：《山东交通学院学报》2005年第1期77-79,86,共4页Journal of Shandong Jiaotong University

基　　金：辽宁社科基金重点项目(L03AJY003)

摘　　要：在知识经济时代,人力资本将成为分配的主要依据。引入人力资本概念,加强对人力资本参与企业收益分配理论的研究,具有重大的理论和现实意义。针对人力资本的概念及特点,参与收益分配的动因、制度保障以及具体操作问题进行了初步探讨。In the times of knowledge-based economy, human capital will become the base of income allocation. It is valuable that human capital was worked in and entitled to participating in income allocation in theory and practice. The paper probes into human capital's definition, characteristic, and the causation, guaranteed systems and operation practices on its participating in income allocation.

关 键 词：人力资本 收益分配 知识经济时代 分配理论 操作问题 制度保障 企业 

分 类 号：F240[经济管理—劳动经济] F275.4[经济管理—国民经济]