摘要
人力资本的各种形态都是应该受到激励的主动性资本 ,应该与物质资本一道分享组织的产权。可以设计经济增加值 (EVA)的计算和分配机制对物质资本和人力资本之间的联合超额贡献进行分割 ,而只有运用五因素的人力资本综合相对价值测定方法才能对个体人力资本的贡献进行计量 ,从而设计激励性的收益分配制度。
Various conformations of human capital should be recognized active capital that are ought to be encouraged, human capital should share in organizational ownership with physical capital. Excess contribution combined between human capital and physical capital could be divided by designing mechanism of EVA calculated and distributed. The incentive system of income being distributed could be designed when only the contribution of individual human capital has been measured by applying the determining method of synthesized relative value of human capital that in five aspects.
出处
《山西师大学报（社会科学版）》
北大核心
2004年第2期5-11,共7页
Journal of Shanxi Normal University(Social Science Edition)
基金
"十五"教育部人文社会科学研究规划项目 ( 0 1JA6 30 0 34 )
关键词
总括性资本
经济增加值
人力资本相对价值
人力资本管理
general capital
economic value added
relative value of human capital
human capital management
