人力资本价值计量及其企业制度创新  

Measure of the human capital value and enterprises' system innovation

作　　者：佟爱琴[1] 金晶[1] 杨柳[1] 

机构地区：[1]同济大学经济与管理学院,上海200092

出　　处：《科学管理研究》2006年第6期86-90,共5页Scientific Management Research

基　　金：国家社会科学基金资助项目(05CJY009)

摘　　要：解决人力资本价值的计量是企业制度创新的必要条件和技术前提。在传统的人力资本价值计量模式的基础上,构建基于股票期权的人力资本价值计量模式,并致力于企业的制度创新,包括企业的产权制度创新、分配制度创新和会计制度创新。产权制度创新是企业制度创新的基础;分配制度创新是目的;而会计制度创新则提供技术支持。通过制度创新,使企业建立起高效的运营机制,以充分利用人力资本这一生产力发展的关键要素。The measure of the human capital value is the necessity of and prerequisite to enterprises＇ system innovation. Using the traditional human capital value measure modes for preference, the article constructs a new mode, which is based on stock options. Then, the article endeavors to innovation of enterprises＇ systems, which consist of the innovation of property system, distribution system and accounting system. Among them, property system acts as the foundation, distribution system is the aim while the aeeounting system offers teetmologyieal support. Though systems innovation, enterprises build up efficient operation mechanism, which contributse to the full use of human capital,the key factor of productivity.

关 键 词：人力资本 价值计量 股票期权 制度创新 

分 类 号：C962[经济管理—人力资源管理]