摘要
企业人力资本是企业为实现未来的增值,通过有意识地投资获得的,依附于全体员工身上的健康、智力、精神等价值存量的总和。企业普通员工同样拥有人力资本。按照"知识和能力"这一依据可以将企业中的员工划分为普通员工、专业员工和企业家三个层次,分别对应普通型人力资本;专业型人力资本和企业家人力资本;专业型人力资本可进一步划分为管理型人力资本和技术型人力资本。不同类型的人力资本具有不同的工作特征和价值特点。
Human capital in the enterprise refers to the whole values which intentionally invested to the employee, in order to achieve future value increment in the enterprise. This kind of capital attached on the staffs, represented as employee' s health, intelligence and spirit. The common staffs also have their own human capital. According to knowledge and capability, all employees can be divided into three levels: common employee, professionals and enterprise, corresponding human capital is common human capital, professional human capital and enterprise human capital. Pro- fession human capital can be divided into management human capital and technical human capital. Different kinds of human capital have their own job and value characteristic.
出处
《税务与经济》
CSSCI
北大核心
2008年第3期42-46,共5页
Taxation and Economy
基金
国家社科基金项目“工人权利受损问题及其治理的产权经济学研究”(项目编号:07BJY048)
吉林省社科基金项目“吉林省民营企业工人人力资本产权保护机制研究”(项目编号:2007009)
吉林省教育厅2006年度高校人文社会科学研究项目“吉林省高新技术企业人力资本管理创新研究”(项目编号:20060157)的部分研究成果
关键词
人力资本
企业人力资本
类型
human capital
human capital in the enterprise
classification