动态人力资本产权激励机制研究  

A Study on Incentive Mechanism of Dynamic Property Right of Human Capital

作　　者：马广林[1] 王康[1] 杨扬[1] 

机构地区：[1]中国海洋大学管理学院会计学系,山东青岛266100

出　　处：《中国海洋大学学报（社会科学版）》2012年第3期53-58,共6页Journal of Ocean University of China(Social Sciences)

基　　金：中国海洋大学青年科研专项基金项目"价值驱动导向的人力资本产权制度研究"(201013062)资助

摘　　要：由于对激励对象固有特性关注不足导致传统人力资本激励方式激励效应有限。欲充分发挥人力资本在价值创造过程中的能动作用,必须充分结合人力资本固有特性建立动态人力资本产权激励机制。动态人力资本产权激励机制包括人力资本股权初始确认机制、人力资本股权动态调整机制、人力资本风险担当能力强化机制和基于动态产权的收益分配机制四个子系统,它能将人力资本存量、质量、实际输出量与股权份额进而经济利益有机结合,能够从根本上调动人力资本所有者价值创造积极性,释放人力资本价值创造潜能。Owing to insufficient attention to inherent property of incentive objects,the incentive offect of conventional human capital is limited.In order to maximize the dynamic role of human capital in creating value,we should institute a set of incentive mechanism of dynamic property right of human capital by combining inherent property of human capital.The mechanism includes initial confirmation mechanism,adjustment mechanism of stock ownership of human capital,strenthening mechanism of undertaking the risk and income distribution mechanism based on dynamic property right.The four systems can not only combine capital stock,quality,actual output,economic benefits and stock of human capital,but also mobilize the initiative of human capital owners in creating value and bring out potential in creating value of human capital.

关 键 词：人力资本 人力资本股权 动态人力资本产权 激励机制 

分 类 号：F275[经济管理—企业管理]