摘要
人力资本与物质资本、货币资本一样是带来利润收益,并使资本得到保值和增值的所有权资本.人力资本产权既在承认人力资本的存在及确认其价值,也就是企业透过提供股票或期权给予企业高管人员及员工,使其拥有公司股票或股权,进而确认其人力资本产权。
Human capital as well as material capital, monetary capital is brining the profitable benefit to the company, and has the capital maintain and add its value to the capital of ownership.
Human capital asset is not only to recognize the existence of human capital and verify its value, but to have the executives and employees own company stocks or its options via offering company stocks and its options thus to recognize employees human capital assets.
出处
《上海管理科学》
2006年第2期63-65,共3页
Shanghai Management Science
关键词
人力资本
人力资本产权
股票期权
金手铐
ESO
Human Capital
Human Capital Assets
Stock Option
Golden Handcuff
Executive Stock Option