人力资本概念在企业框架内的界定及应用研究

Definition And Application of Human Capital Concept in Enterprises

舒尔茨的人力资本概念是针对传统经济理论的资本同质性假设而提出的。因此 ,他的人力资本概念是外生的 ,因而也是宽泛和模糊的。市场中的企业实质上应为劳动力、人力资本和物质资本三者的特别合约。企业中的人力资本也因此而拥有企业的剩余索取权和剩余控制权。而这些权能在市场化的企业里最优的实现方式即为张五常所主张的“分成式合约” ;实现的量 ,即人力资本的定价 ,在我国经理人市场尚不完善的情况下 ,可探索通过证券市场的价格机制及布莱克—斯科尔斯 (Balck scholes)

Schultz's concept of human capital is definited against the traditional theory that all capitals are identical in nature.His concept is an external variable,therefore it is broad and vague.Enterprises in market should be a special contract of work force,human capital and material capital.As a result,owners of human capital must have rights of obtaining and controlling the enterprise's surplus value.The best way to realize these rights is to apply the 'Sharing Contract'advocated by Professor Cheung;the pricing for human capital can be decided by the price mechanism of stock market and the ESO model of Blackscholes.