共享经济下企业人本资本共享价值解析  

Analysis of the Share Value of Enterprise Humanism Capital under Sharing Economy

作　　者：丁胜红 钱秀秀[1] DING Sheng-hong;QIAN Xiu-xiu(School of Finance,Nanjing Agricultural University,Nanjing 210095,China;School of Economics and Management,Southeast University,Nanjing 210096,China)

机构地区：[1]南京农业大学金融学院,江苏南京210095 [2]东南大学经济管理学院,江苏南京210096

出　　处：《经济问题》2022年第4期10-20,共11页On Economic Problems

基　　金：国家社会科学基金后期资助项目“企业人本资本财务管理理论创新研究”(20FGLB008)。

摘　　要：分析“互联网+”企业演变为由员工网络社群、网络共享平台和参与用户网络社群构成对等网络关系的平台化企业,并基于平台化企业中员工网络社群和参与用户网络社群双排序博弈分析,解析平台化企业中企业员工和参与用户的人力资本共享匹配存在最优解,进而利用拉格朗日—柯西定理求解平台化企业人本资本共享价值最优匹配比。选择网购服装行业样本数据进行仿真检验,研究发现:人本资本共享价值最优匹配比与平台化企业共享经济发展水平呈显著正相关,这为探析“互联网+”时代平台化企业共享经济发展提供了理论参考与经验证据。This paper analyzes the evolution of“Internet+”enterprises into a platform-based enterprise with a peer-to-peer network relationship composed of employee network community,network sharing platform and participating user network community.Double-ranking game analysis,analyzes the optimal solution of human capital sharing matching between enterprise employees and participating users in platform enterprises,and then uses Lagrange-Cauchy theorem to solve the optimal matching ratio of human capital sharing value in platform enterprises.The sample data of online shopping apparel industry is selected for simulation test,and the study finds that the optimal matching ratio of human capital shared value is significantly positively correlated with the development level of platform-based enterprises’shared economy.This provides theoretical reference and empirical evidence for the analysis of the sharing economy development of platform-based enterprises in the“Internet+”era.

关 键 词：企业人本资本 共享经济 共享价值 网络共享平台 

分 类 号：F272.92[经济管理—企业管理]