人力资本参与企业收益分配的可行性研究

人力资本已经成为企业所拥有和控制的资本总额中十分重要的部分，与企业所拥有和控制的物质资本一样在企业的生产经营活动中为企业创造着剩余价值。所以，人力资本应该并且可以参与企业一定时期收益的分配。人力资本投资收益分析是个人（家庭）进行人力资本投资的主要决策依据，它能够促进资源的有效配置。经济体制的改革和认识理念的更新使人力资本参与企业收益分配成为可能。影响人力资本投资收益的主要因素有：投资收益期、投资成本和收入差异等。

On Feasibility of Participation of Human Capital in the Distribution of Enterprises' Income

Human capital plays a very important role in the total capital that enterprises own and control. It, like the material capital, produces surplus values for enterprises in producing and operating activities, so it should share the surplus value. As a result, human capital should and must participate in the distribution of the enterprise's income in a given time. The paper expounds the necessity, possibility, and effect of the participation of human capital in the distribution of enterprises' income from the angle of capital gains.