摘要
我国有关法规已确认人力资本可以作价入股,但未界定其概念、特征。作为公司投资形式的人力资本必须是特殊的、不可替代的能力、智慧及相关服务,可为公司带来巨额利润。它区别于知识信息资本,也区别于劳动力折股或职工持股。
According to related laws and regulations in our country, human capital can be evaluated in terms of shares. But the concept and features of dong so remain to be defined clearly. Human capital, as a form of company investing, must be unique, irreplaceable, must be competence or wisdom or related services that can bring about big profit for company. So it differs from intellectual information capital or labor evaluated in terms of shares or staff holding shares.
出处
《上海大学学报(社会科学版)》
CSSCI
2004年第3期70-75,共6页
Journal of Shanghai University(Social Sciences Edition)
关键词
人力资本
无形资产
劳动力折股
员工持股
human capital
intangible assets
labor evaluated in terms of shares
staff holding shares