人力资本股权:有机构成与价值计量

Stock Right of Manpower Capital: Organic Forming and Value Measurement

知识经济条件下人力资源在企业生存、发展及获利中的关键作用要求确立劳动者的人力资本股权。人力资本股权由有机联系的三个要素构成:一是劳动者以其人力资源投入企业而形成的人力资本投资额;二是用于补偿人力资源价值消耗的工资性收入;三是人力资本股权分红即企业收益分配属于劳动者的部分。继而进一步阐述了人力资本股权各构成要素的计量原则和计量方法。

Manpower plays key roles in enterprise survival, development and profit- making under knowledge economy, which requires establishing the stock right of laborers. The stock right of manpower capital is made up of three factors： the sum of capital that laborers invest in enterprise by manpower; salary income paid for consumption of manpower; share of bonus in stock right distributed to laborers. The paper also presents the measuring principles and methods of different stock elements.