基于人力资本股权的企业薪酬制度研究
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摘要
随着人力资本在企业尤其是高新技术企业中的地位和作用不断上升,企业越来越关注作为企业人力资本所有者的企业员工,如何通过薪酬手段对企业员工进行有效激励成为广大企业需要解决的迫切问题。能够有效激励的薪酬制度是激发员工创造性和积极性的保证,但我国企业传统的薪酬制度单一而僵化,容易出现激励有效性不足的问题。
本文从这个普遍存在的问题出发,并结合高新技术企业的实际需求,以人力资本股权理论为基础,提出了基于人力资本股权的企业薪酬制度。通过企业员工人力资本股权化,使人力资本所有者能够拥有企业的监督决策权和剩余索取权,改变其“被雇佣者”身份,真正成为“企业的主人”,激发员工创造更大的价值,这样就能够更好地发挥薪酬的激励作用。
企业薪酬理论、人力资本股权理论和人力资本参与企业剩余分配理论是本文研究的理论基础,笔者正是在深入学习相关理论的基础上提出了适用于高新技术企业的基于人力资本股权的薪酬制度。在薪酬制度的具体设计过程中,首先提出了“具有人力资本股权特色的”包括货币性薪酬和非货币性薪酬在内的企业薪酬体系；其次通过人力资本价值计量确定了员工个人人力资本股数额,在进行人力资本价值计量时依据员工所在岗位的岗位贡献价值计算出其人力资本股数量,不同于以往的研究；最后通过对X公司现有薪酬制度的改进,初步分析了基于人力资本股权的薪酬制度的优缺点和适用性。该薪酬制度的顺利运行,还需要我国政府在法律法规和政策制度层面的保障和支持,因此笔者在文末也提出了这些方面的改进意见。
本文的主要创新点在于：员工个人人力资本价值计量方式与以往研究不同,在计算时遵循了“按人力资本所有者所在岗位贡献价值计算”的原则,那么员工的人力资本价值就是其履行该岗位职责时应当作出的与岗位价值相匹配的贡献量,与该岗位的复杂性、承担的责任、环境的优劣有关,而与该员工的受教育程度、个人能力等无关。
将人力资本股权引入企业薪酬制度,不仅仅改变了企业原有的分配方式和激励手段,更重要的是从根本上改变了企业的治理结构,使得企业员工能够以人力资本股东的身份参与到企业的经营管理过程中,取得与物质资本股东相平等的地位,与物质资本股东共同享有企业的管理权、决策权和监督权,同时也共享企业收益和共担企业风险。这样,企业的薪酬制度才有了与以往不同的激励效果,促使企业员工更有主人翁意识,为企业发展做出更大贡献。
According to the elevation of position and influence of human capital in enterprises, especially in high-tech enterprises, the employers of enterprises have pay close attention on owners of enterprises'human capital, the employees in an enterprise. And it become an urgent problem for the employers of enterprises that how to urge employees'efficiency by proper compensation. It is a guarantee to intent creativity and positivity of the employees through setting up an effective compensation system, however, traditional compensation systems of the enterprises in our country is too simple, too rigid to urge the employees.
Beginning with this universal issue and also considering the actual demands of high-tech enterprises, the author puts forward a compensation system with stock right of human capital in this paper which is grounding on the theory of stock right of human capital. Through the stocks are given to employees in an enterprise, thus owners of human capital have the right of supervision and decision-making as well as residual claim of enterprise, so "employees" can be turned into "masters of enterprise", which urges employees to produce large value, through this way, the compensation will play a better role in its function of stimulus.
The theoretical research foundation of this text are theories on enterprise compensation, stock right of human capital and human capital participating residual distribution in enterprises, the author proposes a compensation system for high-tech enterprises based on further learning of related theories. During the design of the compensation systems, firstly the author puts forward a compensation system model for enterprises with "the feature of stock right of human capital " including monetary compensation and non-monetary compensation, and then define the quantity of shares for each employee by measuring of human capital value, namely, in the measure of human capital value, we define the shares for human capital according to contribution of position by each employee, at last, the author makes preliminary analysis on merits and demerits as well as applicability of compensation system based on stock right of human capital through improving current compensation system of a certain corporation. Whether the compensation system can be smoothly performed needs guarantees and supports in the level of laws and policies by our government, therefore, the author also puts forward improvements in these aspects at the end of the paper.
The innovative points of this paper are:the measure of value of human capital created by each employee is defined differently from traditional methods, since we followed the principle of "according to value of contribution by each owners of human capital" in calculation. So that, human capital value of each employee is that the employees should contribute corresponding value when they fulfill their works in the positions, which is related to the complexity of their positions, duties to take and the environmental conditions, rather than their educational background, personal abilities.
We introduce stock right of human capital into enterprise compensation system, which will not merely change traditional distributions and incentive measures in enterprises, it is more important that administration structures will be changed fundamentally, so that the employees in enterprises are able to join in the management and administration of enterprises as shareholders of human capital, as a result, they obtain the same status with shareholders of material capital and they can share the administration, decision-making as well as supervision, at the same time, share the benefit and also undertake the risk of enterprises with shareholders of material capital. In this way, the compensation system of enterprises will play centive effects differently from traditional ones, which can urge the duty of master of employees and make large contribution to the enterprises.
本文从这个普遍存在的问题出发,并结合高新技术企业的实际需求,以人力资本股权理论为基础,提出了基于人力资本股权的企业薪酬制度。通过企业员工人力资本股权化,使人力资本所有者能够拥有企业的监督决策权和剩余索取权,改变其“被雇佣者”身份,真正成为“企业的主人”,激发员工创造更大的价值,这样就能够更好地发挥薪酬的激励作用。
企业薪酬理论、人力资本股权理论和人力资本参与企业剩余分配理论是本文研究的理论基础,笔者正是在深入学习相关理论的基础上提出了适用于高新技术企业的基于人力资本股权的薪酬制度。在薪酬制度的具体设计过程中,首先提出了“具有人力资本股权特色的”包括货币性薪酬和非货币性薪酬在内的企业薪酬体系；其次通过人力资本价值计量确定了员工个人人力资本股数额,在进行人力资本价值计量时依据员工所在岗位的岗位贡献价值计算出其人力资本股数量,不同于以往的研究；最后通过对X公司现有薪酬制度的改进,初步分析了基于人力资本股权的薪酬制度的优缺点和适用性。该薪酬制度的顺利运行,还需要我国政府在法律法规和政策制度层面的保障和支持,因此笔者在文末也提出了这些方面的改进意见。
本文的主要创新点在于：员工个人人力资本价值计量方式与以往研究不同,在计算时遵循了“按人力资本所有者所在岗位贡献价值计算”的原则,那么员工的人力资本价值就是其履行该岗位职责时应当作出的与岗位价值相匹配的贡献量,与该岗位的复杂性、承担的责任、环境的优劣有关,而与该员工的受教育程度、个人能力等无关。
将人力资本股权引入企业薪酬制度,不仅仅改变了企业原有的分配方式和激励手段,更重要的是从根本上改变了企业的治理结构,使得企业员工能够以人力资本股东的身份参与到企业的经营管理过程中,取得与物质资本股东相平等的地位,与物质资本股东共同享有企业的管理权、决策权和监督权,同时也共享企业收益和共担企业风险。这样,企业的薪酬制度才有了与以往不同的激励效果,促使企业员工更有主人翁意识,为企业发展做出更大贡献。
According to the elevation of position and influence of human capital in enterprises, especially in high-tech enterprises, the employers of enterprises have pay close attention on owners of enterprises'human capital, the employees in an enterprise. And it become an urgent problem for the employers of enterprises that how to urge employees'efficiency by proper compensation. It is a guarantee to intent creativity and positivity of the employees through setting up an effective compensation system, however, traditional compensation systems of the enterprises in our country is too simple, too rigid to urge the employees.
Beginning with this universal issue and also considering the actual demands of high-tech enterprises, the author puts forward a compensation system with stock right of human capital in this paper which is grounding on the theory of stock right of human capital. Through the stocks are given to employees in an enterprise, thus owners of human capital have the right of supervision and decision-making as well as residual claim of enterprise, so "employees" can be turned into "masters of enterprise", which urges employees to produce large value, through this way, the compensation will play a better role in its function of stimulus.
The theoretical research foundation of this text are theories on enterprise compensation, stock right of human capital and human capital participating residual distribution in enterprises, the author proposes a compensation system for high-tech enterprises based on further learning of related theories. During the design of the compensation systems, firstly the author puts forward a compensation system model for enterprises with "the feature of stock right of human capital " including monetary compensation and non-monetary compensation, and then define the quantity of shares for each employee by measuring of human capital value, namely, in the measure of human capital value, we define the shares for human capital according to contribution of position by each employee, at last, the author makes preliminary analysis on merits and demerits as well as applicability of compensation system based on stock right of human capital through improving current compensation system of a certain corporation. Whether the compensation system can be smoothly performed needs guarantees and supports in the level of laws and policies by our government, therefore, the author also puts forward improvements in these aspects at the end of the paper.
The innovative points of this paper are:the measure of value of human capital created by each employee is defined differently from traditional methods, since we followed the principle of "according to value of contribution by each owners of human capital" in calculation. So that, human capital value of each employee is that the employees should contribute corresponding value when they fulfill their works in the positions, which is related to the complexity of their positions, duties to take and the environmental conditions, rather than their educational background, personal abilities.
We introduce stock right of human capital into enterprise compensation system, which will not merely change traditional distributions and incentive measures in enterprises, it is more important that administration structures will be changed fundamentally, so that the employees in enterprises are able to join in the management and administration of enterprises as shareholders of human capital, as a result, they obtain the same status with shareholders of material capital and they can share the administration, decision-making as well as supervision, at the same time, share the benefit and also undertake the risk of enterprises with shareholders of material capital. In this way, the compensation system of enterprises will play centive effects differently from traditional ones, which can urge the duty of master of employees and make large contribution to the enterprises.
引文
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