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作 者:董青[1]
出 处:《价值工程》2016年第7期15-17,共3页Value Engineering
摘 要:本文从人本投资视角出发,对企业人力资本产权界定的四个相关问题进行分析与论证。分析论证得出结论:在企业生产经营中,人力资本占主导地位,支配并雇佣物力资本共同构成生产力;人力资本产权是一组权利,包括所有权、使用权、支配权、收益权,核心是所有权和收益权;人力资本的所有权应该归作为自然人和企业投资人的员工个人所有;人力资本的使用权和支配权可以在一定程度、一定范围内以契约交易形式转移给企业。From the perspective of humanistic investment, this paper analyzes the four related issues of enterprise human capital property right definition and comes to the conclusion that in the operation of enterprise, human resource takes hold, controlling and hiring material resource to form productivity jointly; Human capital property right is a set of rights, including ownership, usufruct, governance and earnings, and the core is the ownership and usufruct; The ownership of human capital should belong to enterprise staff as natural person and investors; the usufruct and governance of human capital can be transferred to enterprise in the form of contract deal to a certain degree in a certain range.
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