基于资本二维属性的人力资本研究  

作　　者：刘玉勋 

机构地区：[1]广东肇庆,526061

出　　处：《企业经济》2012年第11期44-47,共4页Enterprise Economy

基　　金：广东省自然科学基金项目“人力资本报酬契约形成机制与人力资本会计研究”(批准号:8152606101000010);广东省普通高校人文社会科学“十一五”规划项目(批准号:06ZD79002)

摘　　要：资本具有二维属性,财货是资本的第一维属性,索取权是资本的第二维属性。借助于资本的二维属性理论,可以认识到西方经济学的资本理论和马克思经济学的资本理论的本质区别和内在联系。基于资本的二维属性理论,可以认识到劳动能力是人力资本的第一维属性,报酬索取权是人力资本的第二维属性,而人力资本是投入增值过程的劳动能力及其衍生的索取权;人力资本作为生产要素具有人身依附性、主动性、激励性、难于观测性、自我完善性,人力资本的产权特性包括所有权不可转让、劳动索取权可以转让、报酬索取权具有激励功能等。Capital has dual properties： goods and claim rights. With the theory of dual properties of capital, the essential differences and internal links between the capital theories of the Western Economics and Marxist Economics are recognized. Based on the theory of dual properties of capital, labor capacity is recognized as the first property of human capital, and compensation claim right is the second property of human capital, while the human capital is the labor capacity in the process of input and added value as well as its derivative claim right. Human capital, as a factor of production, has the characteristics of personal de- pendency, initiative, incentive, difficulty to observe and self perfection while features of human capital property include non-transferable ownership, transferable labor claim and incentive compensation claim right.

关 键 词：资本 人力资本 二维属性 财货 索取权 

分 类 号：F272.92[经济管理—企业管理]