摘要
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。
As incorporeal capital of an enterprise, human capital and organizational capital not only play a more and more important role in the knowledge - based economy, but also even become the key factor of value creation for an enterprise. This paper based on the analysis of defines and significance of human capital and organizational capital, emphasize the interaction of the two. This paper point out that human capital and organizational capital differ in connotation and denotation, but they relate and interact with each other. On one hand, human capital is the living capital of the enterprise; the quality could decide the organizational capital＇ s stock, increment and efficiency. On the other hand, organizational capital is the significant circumstantial factor which affects or even determines the efficiency of human capital. Meanwhile, based on the interaction of the two, the way to increase the value of human capital and organizational capital is discussed in this paper.
出处
《财经科学》
CSSCI
北大核心
2009年第7期118-124,共7页
Finance & Economics
关键词
人力资本
组织资本
人力资源
组织资源
知识资源
互动
Human Capital
Organizational Capital
Human Resource
Organizational Resource
Knowledge Resource
Interaction
