人力资本产权与人力资本收益分配  

On the Establishment of the Human Capital Rights and the Benefits Allotment

作　　者：胡余清[1] 何建雄[1] 刘文华[1] 

机构地区：[1]湖南工学院,湖南衡阳421008

出　　处：《南华大学学报（社会科学版）》2005年第4期26-28,32,共4页Journal of University of South China(Social Science Edition)

摘　　要：人们开发和培育人力资本的目的在于使用,而使用人力资本的目的在于获得收益。人力资本所有者和非人力资本所有者一样是企业的产权主体,诚然,物力资本是资本,能给企业创造价值,但如果没有人力的作用,“增大了的价值”就无法实现。如果物力资本是企业利润的索取者的话,那么人力资本理所当然地成为企业剩余利润的索取者。The purpose of developing and cultivating human capital lies in its use; however, the final aim is destined to win benefits by making use of it. Both human capital owner and the material capital owner are the main body of an enterprise. Of course, the material capital is a capital, which can create value for a firm, however, without man＇ s function, the increased value can＇ t be achieved. If the material capital is a proprietor of enterprise＇ s profits, the human capital is naturally becoming the proprietors of the enterprise＇ s surplus profits.

关 键 词：人力资本 人力资本产权 人力资本收益分配 

分 类 号：F240[经济管理—劳动经济]