摘要
人力资本是一种主动资产,其载体完全控制着资产的开发和利用,使其难以监督,难以准确度量。人力资本非激励难以开发,因此在人力资本的投资、使用等过程中,首先要解决的是激励机制问题,对人力资本持股是解决人力资本激励的最有效措施,即实现人力资本所有者对企业所有权的分享。
Human capital is an active assets, whose carrier controls the exploit and usage of the assets, making it hard to supervise and measure. Therefore, the first problem to solve during the investment and usage procedure is the incentive mechanism. The most efficient measure is to increase the own stocks, that is, the share holder shall share the ownership of the enterprise.
出处
《同煤科技》
2008年第4期20-22,24,共4页
Datong Coal Science & Technology
关键词
国有企业
人力资本
产权激励
state-owned enterprise
human capital
property incentive