| 人力资本股权:有机构成与价值计量 |
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| 引用本文： | 吴国灿.人力资本股权:有机构成与价值计量[J].浙江万里学院学报,2005,18(5):31-33. |
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| 作者姓名： | 吴国灿 |
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| 作者单位： | 浙江万里学院,宁波,315100 |
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| 摘 要： | 知识经济条件下人力资源在企业生存、发展及获利中的关键作用要求确立劳动者的人力资本股权.人力资本股权由有机联系的三个要素构成:一是劳动者以其人力资源投入企业而形成的人力资本投资额;二是用于补偿人力资源价值消耗的工资性收入;三是人力资本股权分红即企业收益分配属于劳动者的部分.继而进一步阐述了人力资本股权各构成要素的计量原则和计量方法.
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| 关 键 词： | 人力资本股权 构成要素 价值计量 人力资本投资额 资本保全 |
| 文章编号： | 1671-2250（2005）05-0030-03 |
| 收稿时间： | 2005-03-14 |
| 修稿时间： | 2005年3月14日 |
Stock Right of Manpower Capital: Organic Forming and Value Measurement |
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| WU Guo-can.Stock Right of Manpower Capital: Organic Forming and Value Measurement[J].Journal of Zhejiang Wanli University,2005,18(5):31-33. |
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| Authors: | WU Guo-can |
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| Abstract: | Manpower plays key roles in enterprise survival, development and profit-making under knowledge economy, which requires establishing the stock right of laborers. The stock right of manpower capital is made up of three factors: the sum of capital that laborers invest in enterprise by manpower; salary income paid for consumption of manpower; share of bonus in stock right distributed to laborers. The paper also presents the measuring principles and methods of different stock elements. |
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| Keywords: | stock right of manpower capital composing element value measurement sum of invested manpower the capital saving from damage |
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