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作 者:潘持春[1]
出 处:《南京工业大学学报(社会科学版)》2013年第4期98-103,共6页Journal of Nanjing Tech University:Social Science Edition
基 金:江苏省教育厅高等学校哲学社会科学基金项目(2012SJB630045)
摘 要:人力资本的价值是其定价的基础,体现在为实现特定的战略目标而为企业创造的价值。实践中,人力资本的价值由于缺乏显现的指标信号及由配置主体认识的局限性而形成错误的配置等原因,呈现出不确定性的特征。在对影响人力资本定价的两个核心要素——人力资本的价值性与独特性分析的基础上,根据不同类型人力资本的属性特征,选择与之适宜与匹配的定价策略,可以实现人力资本与非人力资本对企业收益的合理分配及人力资本收益结构的有效安排。The value of human capital is the foundation of its pricing, which is reflected basically by the value in- dividuals create for enterprises in order to achieve the specific strategic goal. In practice, due to the lack of ap- parent indicators and wrong configurations resulted from the limited knowledge of the configuration subject, hu- man capital value shows the characteristic of uncertainty. Based on the analysis to the value and uniqueness of human capital, the two core elements of human capital pricing, this paper proposes suitable pricing strategies in accordance with different types of human capital to achieve a rational division on the enterprise earnings and re- turns between human capital and non-human capital, as well as the effective arrangements of the human capital income structure.
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