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现代企业理论认为,企业是由人力资本和非人力资本组成的一个特别合约。人力资本和非人力资本结合的过程就是创造实现价值(利润)的过程,创造实现的利润理应由人力资本和非人力资本分享。问题在于人力资本产权的价值应如何计量?本文对人力资本产权价值计量的相关文献进行了回顾,提出了“产权收益法”,并构建了一套基于当期收益的人力资本产权价值计量模型。
Modern business theory holds that a firm is a special contract composed of human capital and non-human capital. The process of combining human capital and non-human capital is to create the process of realizing value (profit), and the profits that result in realization should be shared by human capital and non-human capital. The question is how to measure the value of human capital property rights? This paper reviews the relevant literature on value measurement of human capital property, puts forward the “Property Rights Revenue Law” and constructs a set of value measurement model of human capital property right based on current income.