摘要
现代企业理论认为,企业是由人力资本和非人力资本组成的一个特别合约。人力资本和非人力资本结合的过程就是创造实现价值(利润)的过程,创造实现的利润理应由人力资本和非人力资本分享。问题在于人力资本产权的价值有多大?这就是计量问题;利润分享中如何确定他们各自占有的比例?这就是收益分割问题。本文对人力资本产权价值计量的相关文献进行了综述,分析了人力资本产权价值计量的基础,提出了“产权收益法”,并构建了一套基于当期收益的人力资本产权价值计量模型与收益分割方法。
The modern theory on corporation believes that a corporation is a contract between the human capital and non-human capital.The combination of human capital and non-human capital is to creat the profit,so the profit should be shared by human capital and non-human capital.The problem is how to quantify the value of human capital property and divide the profit between the human capital and non-human capital.This paper reviews relevant literatures about calculating model of human capital property value,analyses calculating basis of human capital property value,puts forward the method of property profit,and creat a kind of calculating model and means to divide the profit of human capital property value based on current profit.
出处
《会计研究》
CSSCI
北大核心
2007年第1期23-29,共7页
Accounting Research
