人力资本出资的合理性

On the Rationality of Human Capital Contributions

传统公司法理论一般坚持以物力资本作为出资的重要形态,以求发挥资本的信用与担保功能.在新经济条件下,随着人力资本在企业发展中的作用日益显著,现代企业已成为一个由人力资本与物力资本共同组成,并且人力资本日益占主导地位的特别合约.从人力资本出资这一视角出发,运用比较分析、辨证分析等方法,详细考察了人力资本出资的合理性.

The traditional theory of company law generally takes material capital as the important capital contributions in order to give play to the capital’s function of credit and guarantee. However, in the new economic condition, as human capital plays a more and more important role in the development of enterprises, modern enterprises, which are formed by human capital and material capital, have become a special contract in which human capital plays a leading part. From the angle of human capital contributions, the rationality of human capital contributions is carefully studied by comparative analysis, dialectical analysis and so on.