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人力资本与组织资本作为企业的无形资本,在知识经济环境下发挥着越来越重要的作用,甚至成为了企业价值创造的关键要素。本文在对人力资本与组织资本的概念和重要性进行分析的基础上,着重对两者的互动问题进行了研究。文章认为,人力资本与组织资本各自具有不同的内涵和外延,但两者紧密联系、相互作用、相互渗透,一方面,人力资本作为企业的“活”性资本,其优劣状况决定着企业组织资本的存量、增量和效率,另一方面,组织资本又是影响、制约甚至决定企业人力资本效率的重要环境因素。同时,文章还着重从互动的角度,对如何提升人力资本与组织资本价值问题进行了探讨。
Human capital and organizational capital, as the intangible capital of enterprises, play an increasingly important role in the knowledge-based economy and even become the key elements in the creation of enterprise value. Based on the analysis of the concept and importance of human capital and organizational capital, this paper focuses on the interaction between the two. The article holds that human capital and organizational capital each have different connotation and extension, but the two are closely linked, interact and permeate each other. On the one hand, human capital, as the “living” capital of the enterprise, determines its advantages and disadvantages On the other hand, organizational capital is also an important environmental factor that affects, restricts and even determines the efficiency of human capital in enterprises. At the same time, the article also focuses on how to improve the human capital and organizational capital value from the perspective of interaction.