高新技术企业人力资本基于产权激励的收益分配模型

Income Allocation Model of Human Capital Based on Property Right Motivation in High & Newtech Enterprise

现代产权理论与现代契约理论承认,人力资本与非人力资本所有者都有平等的权利索取剩余。目前,随着我国社会主义市场经济体制的逐步完善与高新技术企业的迅速发展,在高新技术企业中实行人力资本参与剩余索取的需求越来越强烈、条件也越来越成熟。人力资本参与剩余索取的前提就是要准确计量人力资本价值并且建立相应的产权激励模型。本文主要介绍了高新技术企业人力资本价值计量方法和人力资本产权激励模型。

Modern property right theory and contract theory consider that human capital and non-human capital have the equal right to ask the residual. Nowadays, with the gradual completion of social market economy system and the rapid development of high ＆ new-tech enterprise, the residual demand of human capital in high ＆ new-tech enterprise has been getting stronger and stronger, and the condition has been getting mature. The premise of human capital asking the residual is to calculate the value of human capital and establish the model of income allocation precisely. Thus, the human capital value calculation model and income allocation model in high ＆ new-tech enterprise are mainly introduced.