完善人力资本出资制度的法律探讨  

On the Improvement of Human Capital Investment System

作　　者：周汉德[1] ZHOU Han-de(Guangzhou University,Guangzhou 511370,China)

机构地区：[1]广州大学松田学院,广东广州511370

出　　处：《哈尔滨学院学报》2020年第12期71-74,共4页Journal of Harbin University

基　　金：广东省教育厅普通高校人文社会科学研究项目,项目编号:2013WYXM0160。

摘　　要：新《公司法》下,公司出资形式发生了制度性改变。人力资本作为一种具有人身依附性特征的无形财产,作为新型出资方式具有了广阔制度空间。人力资本具有实用性,可评估,使用权可转让,可在一定程度上保护债权人的利益,并促进公司利益实现。文章从分析人力资本出资的合法性与合理性入手,提出完善人力资本评估制度以及运营制度体系,以进一步完善人力资本出资法律制度。Under the new company law,the form of company investment has changed systematically.Human capital,as an intangible property with the characteristics of personal attachment,has a broad institutional space as a new way of investment.Human capital is practical,assessable and transferable,which can protect the interests of creditors and promote the realization of corporate interests.Starting from the analysis of the legitimacy and rationality of human capital investment,this paper puts forward the improvement of human capital evaluation system and operation system,so as to further improve the legal system of human capital investment.

关 键 词：人力资本 出资制度 公司法 评估制度 运营体系 

分 类 号：D922.291.91[政治法律—经济法学]