摘要
人力资本是知识经济形态下企业资本总量中重要的组成部分,然而在我国现行的财务制度中却没有得到体现或安排,这极不利于人力资本的经营和知识经济的发展。本文在将人力资本与非人力资本进行比较的基础上,揭示出人力资本在资本形态、投资收益、产权制度等方面的特征;根据人力资本的特征提出了在资产负债、价值补偿、剩余索取权方面的财务制度安排。
The human capital is important component in the enterprise capital under the knowledge economy form,but it does not get to embody of arrange in currently in our financial affairs system.So,the development of this utmost point is not of advantage to that human capital is management and knowledge economy.Announce the characteristic at the aspect of capital and property form,investment income and essentialism system of human capital on this foundation.And the financial affairs system aspect the characteristic on the basis of the human capital has been put forwad at the capital and property obligation and value compensation and surplus asks for power arranges.
出处
《财经问题研究》
CSSCI
北大核心
2002年第12期69-72,共4页
Research On Financial and Economic Issues
