创新型企业人力资本参与收益分配研究  

Study on Building a Human Capital Involving Profit Distribution Model for Innovative Enterprises

作　　者：郭丹[1,2] 杨若邻[2,3] 

机构地区：[1]浙江大学公共管理学院,浙江杭州310058 [2]怀化学院经济系,湖南怀化418008 [3]中南财经政法大学公共管理学院,湖北武汉430070

出　　处：《财经理论与实践》2015年第3期119-123,共5页The Theory and Practice of Finance and Economics

基　　金：湖南省社科基金(14YBA305)

摘　　要：考量创新型企业人力资本与物质资本关系发现,在人力资本与物质资本贡献大小无差异时,人力资本承担了主要风险;在二者承担相同风险的情况下,人力资本创造利润的贡献大于物质资本。鉴此,设置环境参数、引入柯布—道格拉斯生产函数衡量人力资本贡献、模糊评估产品市场等人力资本风险;建立人力资本参与创新型企业收益分配模型,确定人力资本在创新型企业收益中的分享数额。Assessing the relationship between human capital and material capital of innovative enterprise finds that human capital undertakes the main risk when the two capitals have no differ- ence in contribution. Moreover, human capital creates greater profit than material capital when they bear the same risk. In light of the above findings, this paper sets the environment parame- ters, evaluates the contribution of human capital using the Cobb-Douglas Production Function and calculates the risk of human capital from the market risk of products. It endeavors to build a human capital involving profit distribution model for innovative enterprises so as to identify the share of human capital in profit contribution.

关 键 词：人力资本 创新型企业 收益分配 

分 类 号：F244[经济管理—劳动经济]