中国早期人力资本股的实践对当代企业制度改革的启示

Inspiration of Ancient China's Human Capital Shares on the Contemporary Business Regime

劳力股 ,是以劳动者体力和智力为形式投入企业的资本 ,在明末清初 ,由山西商人首创 ,并在实践中收到了好的效果 ,使企业的人、财、物有机地结合起来。在当前 ,人力资本股已成为知识经济的新动力 ,借鉴晋商人力股的有益经验 ,合理确定人力资本股和实物资本股的权重 。

Human shares represent an investment in the form of physical and mental power of the workers. It was initiated by Shanxi merchants in the end of Ming Dynasty and the Beginning of the Qing Dynasty, with really sound effects. This system effectively integrated the human mechanisms of human power, knowledge and physical resources. At the present, human capital has become a rediscovered driving force in the new economy. Taking reference to the useful experiences of the Shanxi merchants is of great practical significance to the reasonable determination of the relative importance of human equity and capital equity and to the reform of business system.