企业人力资本入股的理论基础与实施

Theoretical Foundation and Its Implementation of the Systems with the Holder of the Enterprise Human Capital Being a Shareholder

人力资本入股是指企业人力资本所有者(企业家、经理、技术人员和工人)以其人力资本折股投入企业,按投入企业的人力资本股份份额多少领取股利(在企业赢利时)并承担有限责任的一种企业组织制度。本文首先探讨了人力资本入股的理论基础,然后对人力资本入股实施中的人力资本量化、人力资本股东的有限责任承担、人力资本流动性和改制后的治理结构等相关难点问题进行了框架性探究。

The enterprise reform that every staff and workers become human capital shareholder is a kind of creative system that the holders of the enterprise human capital receive the interest on human capital shares （ when the enterprise wins the benefit） ,and undertake the limited liability. At first, the article probed into the theoretical foundation of the reform with the holder of the enterprise human capital being a shareholder. Then, the article analyzed and gave frame ideas on some main difficult problems of the reform such as the quantification of human capital, the human capital shareholder＇s limited liability, the flow and transfer of the human capital and the corporate governance etc.