人力资本产权价值与企业剩余索取权归属研究  

Human Capital Property Right and Claim for Firm's Residence

作　　者：肖功为[1] 

机构地区：[1]邵阳学院学报编辑部,湖南邵阳422000

出　　处：《邵阳学院学报（社会科学版）》2007年第1期51-55,共5页Journal of Shaoyang University:Social Science Edition

基　　金：湖南省教育厅科研资助项目"人力资本产权与企业剩余索取权研究"(06C773)

摘　　要：文章首先通过对人力资本产权具体分解为“四权”的经济内涵分析,并从价值角度指出了人力资本产权价值主要体现在其中的“收益权”上,同时又从企业角度来论述了人力资本产权价值实质就是表现为对企业剩余索取权的分享。其次论述了人力资本产权价值的特点并对其归属进行了评述。最后指出企业剩余索取权具有状态依存性特征,并对其归属模式进行了简要评述。The thesis tries to analyse the property right of human fight which can be divided into four rights from economic intension and shows that the value of human capital property right mainly reflects the earning right.At the same time,the thesis discusses the value of human capital property righ.Second,the thesis discusses feature and ownership concerned with the value of property of human capital.At last,the thesis points out that＂state dependence＂is the feature of the claim for reside of the enterprise and comment on the ownership briefly.

关 键 词：人力资本 产权价值 剩余索取权 归属 

分 类 号：F036[经济管理—政治经济学]