摘要
考量创新型企业人力资本与物质资本关系发现,在人力资本与物质资本贡献大小无差异时,人力资本承担了主要风险;在二者承担相同风险的情况下,人力资本创造利润的贡献大于物质资本。鉴此,设置环境参数、引入柯布—道格拉斯生产函数衡量人力资本贡献、模糊评估产品市场等人力资本风险;建立人力资本参与创新型企业收益分配模型,确定人力资本在创新型企业收益中的分享数额。
Assessing the relationship between human capital and material capital of innovative enterprise finds that human capital undertakes the main risk when the two capitals have no differ- ence in contribution. Moreover, human capital creates greater profit than material capital when they bear the same risk. In light of the above findings, this paper sets the environment parame- ters, evaluates the contribution of human capital using the Cobb-Douglas Production Function and calculates the risk of human capital from the market risk of products. It endeavors to build a human capital involving profit distribution model for innovative enterprises so as to identify the share of human capital in profit contribution.
出处
《财经理论与实践》
CSSCI
北大核心
2015年第3期119-123,共5页
The Theory and Practice of Finance and Economics
基金
湖南省社科基金(14YBA305)
关键词
人力资本
创新型企业
收益分配
Innovative enterprise
Human capital
Income distribution
