摘要
人力资本价值如何参与企业收益分配是当代人力资源管理及会计中的重点、难点,在坚持按劳分配为主体的前提下,本文详细地阐述了人力资本的定义、价值体系及其计量,重点论述了以人力资本的价值为基础的现代企业“人力资本激励薪酬模式”,并对现代企业利益分配提出了若干改进建议,具有一定的创新性和可行性。
How human capital valuve takes part in the distribution of the enterprise income is always a important and difficult question in the management of human resource. On the base of the distribution according to labour, this article describes the definition of human capital, the system of valuve and valuve caculation and evalulation, especially discusses the encouring model of human capital salary by the human capital valuve. At last it also offer some scientific advice for improving the distribution of human capital valuve in enterprise. All these have creation and feasibility for pratice.
出处
《科学管理研究》
CSSCI
北大核心
2006年第2期96-99,共4页
Scientific Management Research
关键词
企业
人力资本价值
薪酬模式
利益分析
Enerprise Human Capital Valuve Salary Model Benifitil Distribution
