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确立人力资本产权地位,实现人力资本参与收益分配的呼声越来越高,以高智商、高能力、高知识的人力资本为生命力的企业,更是成为一种必然。但就目前现状来看,我国企业知识型人力资本参与收益分配的情况却不容乐观。虽然一些企业尝试利用金融工具及金融衍生品达到人力资本在一定程度上参与收益分配的目的,但还是存在很多问题。本文针对企业知识型人力资本的特征,对其参与收益分配的方式进行探讨。
It is even more necessary to establish the status of property rights of human capital and realize the increasing demand for human capital to participate in the distribution of returns. The enterprises that take the human capital with high IQ, high ability and high knowledge as the vitality are even more inevitable. However, judging from the current status quo, the situation that the knowledge-based human capital of our country participates in the distribution of returns is not optimistic. Although some enterprises try to use financial instruments and financial derivatives to achieve the purpose of human capital participating in income distribution to a certain extent, there are still many problems. In this paper, according to the characteristics of knowledge-based human capital in enterprises, the ways of participating in the distribution of income are discussed.