摘要
人力资本是权利人对自己的创值能力享有支配权的一种无形资产。人力资本能否作为公司股东的出资标的,在国内外做法不一。尽管我国实践中已经出现了人力资本出资的实际做法,但因人力资本的不可他控性以及我国对注册资本担保功能的谨慎保留,我国目前尚不宜接受人力资本作为股东的出资标的。无论是人力资本作为劳务出资,还是建立人力资本出资担保制度等看法都是值得商榷的。
Human capital is an intangible asset by means of which the obligee creates new value. Different approaches are applied as to whether shareholders can use human capital as investment objects. Although there are some examples of human capital used as investment objects in China, we should not accept human capital as the investment object of shareholders in law, due to the fact that human capital is never controlled by other persons and cautious retention is applied for the guarantee of registered assets in our country. It is necessary to discus whether human capital can be used as labor service contribution or whether a guarantee mechanism can be established for the investment of human capital.
出处
《安徽大学学报（哲学社会科学版）》
CSSCI
北大核心
2011年第6期104-110,共7页
Journal of Anhui University(Philosophy and Social Sciences Edition)
关键词
人力资本
出资标的
股东出资
创值能力
不可他控性
human capital
investment objects
shareholder investment
value-creation ability
non -controllability by other persons
