摘要
知识经济是建立在知识和信息的生产、分配与使用之上的经济。知识将超越传统意义上的资本和劳动力,成为经济发展的第一要素和第一资本,财富的主要创造者将是信息和知识。知识经济对企业财务的影响是深远的,研究知识经济条件下人力资本所有者如何参与企业分配将是决定企业乃至整个知识社会持续发展的重大课题。文章从知识经济时代的要求出发,从企业所有权的角度论证了人力资本参与企业收益分配的必要性,从会计计量的角度论证了人力资本参与企业收益分配的可能性,最后提出了一项可供选择的收益分配方案。
Knowledge economy is such that takes the production, distribution and utilization of information and knowledge as its bases. Knowledge will thwart the traditional capital and labor and become the most important productive factor or capital. The impact of knowledge economy on business finance is profound and lasting. How human capital owners participate in the business income distribution has an important bearing on the sustained development of knowledge based society as well as business firms. This article establishes the necessity and possibility of human capital participating in business income distribution and puts forward an alternative income distribution proposal.
