现代人力资本理论框架下的马克思个人所有制重建  

An Exploration into the Rebuilding of Marx's Individual Ownership under the Framework of Human Capital Theory

作　　者：朱相诚[1] 田筱鸿[2] 

机构地区：[1]吉首大学商学院经济学系,湖南吉首416000 [2]吉首大学学工部,湖南吉首416000

出　　处：《吉首大学学报（社会科学版）》2006年第6期119-122,共4页Journal of Jishou University(Social Sciences)

摘　　要：对马克思提出的在社会主义国家重建个人所有制不同理解中,企业诸生产要素(包括人力资本)按各自实际贡献分享收益是比较合理的解释,即建立区别于单一公有制的、基于绝大多数人的个人所有制以代替少数人所有的物质资本侵占人力资本的资本主义私有制。但是,科学界定物质资本和人力资本的收益贡献率一直以来都是难以圆满解决的问题。可建立一种不同资本所有者的企业追加物质资本收益率报价竞争机制,以规避人力资本的外在测评困难、监督成本高等难题,逐步降低直至消除物质资本对人力资本的侵占,辅以完善的社会保障制度,最终实现马克思提出的个人所有制。Among the various interpretations to Marx＇s theory of rebuilding individual ownership in socialist countries, the one that each productive factor gets revenue share according to its actual contribution to the enterprise is relatively reasonable. In other words, an individual ownership based on the majority and different from the single public ownership should be built to replace the capitalist private ownership, in which material capital of the minority embezzles human capital of the majority. However,it has long been a problem to scientifically define the revenue ratio between material capital and human capital. By establishing a mechanism, in which different capital owners compete in material capital revenue ratio when it is invested in enterprises, by avoiding the difficulties in human capital measurement and supervision, and also by gradually reducing and even eliminating the misappropriation, and with the assistance of perfect social insurance, it might be possible to realize Marx＇s individual ownership.

关 键 词：个人所有制 人力资本 收益率 

分 类 号：F272.92[经济管理—企业管理] A81[经济管理—国民经济]