摘要
人力资本是人所具有的社会财富的创造力,根据人们所拥有的知识层次和创新能力的高低,人力资本可分为不同的等级,人力资本参与收益分配也就有不同的模式。在我国企业实行员工持股制,应立足国情,通过强化法制建设、监督机制以及政策支持等措施,创造职工持股的条件;在我国企业实行经理人员股票期权制,应首先做好实行股票期权制度的准备工作;其次以规范试点的方式引入股票期权制度,分类逐步推进;再次要求和支持具备条件的企业结合完善的基本薪酬制度,合理设计股票期权方案。
Human capital can be put into different grades and correspondingly human capital ,s participating in income distribution can be divided into different patterns.Employee ,s stocks,career employees,and executive stock options are the manifestations of the patterns.In Chinese enterprises,when adopting employee ,s stocks,measures should be taken to pre-pare the ground for the adoption in the aspect of legal system,supervision mechanism,and supporting policies.When adopting executive stock options,it should be done gradually,and the scheme should be designed reasonably.
出处
《中国流通经济》
CSSCI
2003年第12期32-35,共4页
China Business and Market