基于人力资本产权特性的企业剩余收益分享

The Sharing of Enterprise’s Surplus Income Based on Human Capital Property Right

在亚当·斯密看来,人们在合理分工的基础上结成协作可以产生"合作剩余"。这可以看作是要素所有者通过一定的契约安排组成企业这种团队型赢利组织的一个重要原因。而对于企业各要素提供者如何分享这种剩余则一直是经济学界争论的焦点。本文在对相关理论文献进行梳理的基础上,明确了人力资本的产权特性,并提出了让人力资本所有者与非人力资本所有者共同分享企业剩余收益的观点。

In Adam Smith s view, people cooperating on the basis of rational division of work can produce "cooperative surplus". This can be regarded as an important reason that why key element owners arrange to make up enterprises of group’s profitable organization through certain agreement. How providers share the enterprise’s surplus may be the focus of educational circles dispute in economic field. This article is on the foundation of combing relevant theories documents, defining the property right characteristic of the manpower capital, and finally concludes with letting the capital owner of human capital share the surplus income of enterprises with the non-manpower capital owners together.