摘要
相对于货币资本而言,现代人力资本在财富创造中的贡献日益增大。企业人力资本更是成为经济理论界和产业实务界研究和关注的热点。然而,目前我国理论与实务界对人力资本概念还存在着含糊乃至不正确的理解和使用。预付性、盈利动机、所有权和客观风险四个基本因素是界定"人力资本"概念缺一不可的必要因素。本文在分析了"人力资本"概念基本内涵的基础上对人力资本进行了宏观、微观和企业观三层次的分类,同时说明了界定"人力资本"概念的重要性。
Relative to money capital, the effect of modern human capital in wealth creation gets more and more. The enterprise human capital much more turns into the focus of research and attention in the realm of theory and industry. However at the present time, there are inexplicit and incorrect comprehension and use on the concept in the realm of theory and industry. The four basic factors of prepayment, the motivation of pursuing profit, ownership, and objective risk are essential factors used for delimitating the concept of human capital. On the basis of analyzing basic nature of human capital, this paper divided human capital into three classifications of macro-scope, micro-thought, and enterprise scope. Meanwhile this paper interprets the importance of delimitating the concept of human capital.
出处
《西安财经学院学报》
2004年第1期43-47,共5页
Journal of Xi’an University of Finance & Economics
基金
教育部人文社会科学研究资助项目(01JA630034)。