人力资本参与企业剩余的分配——一个理论分析框架

The Participation of Human Capital in the Surplus Profit of Enterprise a Theoretical Analysis Framework

人力资本在现代企业中的作用越来越重要,使得人力资本拥有者也象财务资本所有者那样有权利要求参与企业的剩余分配。人力资本应该以什么形式、方法和方式参与企业剩余的分配是值得认真探讨的问题。

Human capital is playing a more and more important role in modern enterprises. Like capital owners, human capital has the right to take part in the distribution of enterprise surplus profit. It is a provoking subject to analyze how human capital participates in the distribution of enterprise surplus profit.