中国人力资本出资制度的构建

On the Set-up of Financial Contribution Rules for Human Capital

人力资本是一种新兴的资本形式,虽然新公司法尚未明确将其列为一种出资形式,却为其创设了制度空间。如何在准确把握人力资本内涵及特质的基础上构建中国的人力资本出资制度,是我们面临的一个重要理论和现实问题。

Human capital is a newly developed capital form.The new Company Law does not involved human capital as a form of financial contribution,but has established room for it.One important theory and problem we are facing now is that how to set up financial contribution rules for human capital,based on the right understanding of the meaning of human capital.