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公司的主要财富不是生产资料,而是员工,可以这么说,当今所有公司所面临的共同问题是发现、培育、保留并激励员工。为了解决这样的问题,我国采用了从职工到股东的职工持股制度,然而,从该制度的现实实践来看,职工严重缺乏股份购买力。为此,本文从人力资本出资的合理性和必要性进行分析,论证人力资本是解决职工持股问题的需要,并在此基础上进行职工人力资本出资的制度设计。
The company’s main asset is not production, but staff, so to speak. The common problem all companies today face is finding, nurturing, preserving and motivating employees. In order to solve such problems, our country adopted a system of employee stock ownership from employee to stockholder. However, judging from the actual practice of the system, employees seriously lack the purchasing power of shares. Therefore, this paper analyzes the rationality and necessity of human capital investment, and demonstrates that human capital is the need to solve the problem of employee stock ownership. On the basis of this, the system design of employee human capital contribution is demonstrated.