人力资本参与企业收入分配的方法研究

Ways of Human Capital Sharing the Distribution of Enterprises

目前企业收入分配制度改革的核心问题是企业内人力资本要素参与其收入分配,目的是要激励人力资本生产要素的积极性,难点是如何选择这种具有激励作用的分配制度。为了解决该问题,文章从企业中人力资本价值计量入手,通过解决隐性人力资本价值的计量问题,分析和研究人力资本与物质资本的剩余产权的配置,以及人力资本参与企业收入分配的实现方式。

The key reform in income distribution system of the enterprises lies in the human capital factor participating in income distribution. The reform aims at bringing into full play of the initiative of the human capital factor. The difficulty lies in the designing of a kind of distribution system that will give a spur to the human capital accumulation. The paper begins with measuring the human capital value,and by solving the problem of the measurement of the potential human capital value, it analyses the distribution of the residual claimants of human and physical capitals and ways of realizing the participation of the human capital in enterprise.