对完善人力资本出资制度的若干思考

Thoughts of Improving Contribution of Human Capital

文章认为人力资本是凝聚在劳动者身上的知识、技能及其所表现出来的能力的总和。人力资本虽然依附于人身上,但它并不是人本身,它具有客观性和能够满足主体的物质利益和精神需要并能得到法的确认和保护,因而,可以成为法律关系的客体,具有法律属性。由于人力资本自身的不确定性和难以计量性,以及难以解决公司责任的承担问题,造成了人力资本出资的诸多障碍。正是基于这些障碍,文章提出了完善人力资本出资制度的几点建议和对策。

Human capital is the output of knowledge, techniques embodied upon workers as well as the capacities presented. Human capital, although attached to human, is not man himself, being objective and satisfying the subject's interests and spiritual demand as well as being stipulated and protected by law. Therefore, it may become the object of legal relation, having quality of law. Contribution of human capital has been obstacled by its uncertainty, difficult measurement and difficult resolution of assumption of corporate liability. Based on these, advice and strategies are put forward to improve the provisions of human capital contribution.