论人力资本的两层次保全

笔者根据两权分离的经营背景和现有的财务分层理论体系,通过对人力资本类似商品特性的分析,首次提出人力资本的两层次保全:人力资本所有者资本保全和人力资本经营者资本保全,并分别阐述了人力资本所有者资本保全和人力资本经营者资本保全的内容,分析了人力资本两层次保全相对于物质资本保全所具有的特点。

According to the management background of two rights separation and the exiting system of financial levels theory, the writer first brings forward the two - level maintenance of human capital-human capital owners capital maintenance and human capital operators capital maintenance, by the analyses of human capital as goods. Then he sets forth respectively the human capital owners' capital maintenance and the human capital operators capital maintenance and analyses the characteristics of two - level maintenance of human capital in comparison with the capital maintenance.