人力资本与企业收益分配改革的研究
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摘要
人类步入二十一世纪，知识经济迅猛发展，在日益激烈的市场竞争中，起决定作用的因素已从传统的资本力量转向以知识技能取胜的人，由人掌握并运用知识已经渗透甚至主导着社会生活的方方面面。作为拥有知识技术的人(主要是人力资本)成为了推动经济增长和社会进步的主要力量。人不仅是需要支付工资的成本项目，而且是一种生产过程中唯一能动的，并通过有效开发可以创造出超额价值的生产要素。因此，国内外的许多学者开始着眼于研究人力资本和企业收益分配之间的关系。综合各文献的研究成果，我们已经得出了以下结论：人力资本是经济增长中的主要生产要素，其所有者应该在企业的收益分配中享受份额。但是至于人力资本享受收益分配份额的深层次原因是什么?其所有者在收益分配中占有怎样的地位?具体应该享受多少份额?以及以什么样的分配方式来享受?这就是本文要解决的主要问题。
本研究的主要内容包括：①借鉴马克思的劳动价值论和西方人力资本理论，指出人力资本是企业财富的创造者，应当在企业收益分配中享有份额。②通过公司组织的演变趋势，确立人力资本产权在企业所有权安排中的中心地位，建立以人力资本产权为中心的公司治理结构框架。③在分析现行人力资本价值计量的基础上，提出人力资本当期价值设想，即人力资本的价值应是人力资本的当期投入价值和新增价值之和。④比较马克思的按劳分配理论和西方的按要素分配理论，确立社会主义市场经济的分配方式应是两者的结合。并通过对西方边际生产力理论的演绎，提出按贡献分配的设想。⑤发展按贡献分配，进一步指出人力资本生产要素享受企业收益分配是以其当期价值为依据的，这是因为人力资本的当期价值是价值计量和价值贡献的合理统一。⑥结合企业的具体资料数据，计算出人力资本在企业当期创造的贡献价值，以及它的分配价值。⑦比较和评价现行企业收益分配的具体模式，以人力资本当期价值分配为依据提出创新，改革现行模式。⑧改革我国企业收益分配的相关配套措施，根据我国目前的情况有针对性地提出一些建议和对策。
Mankind had stepped into in 21st century, the knowledge-economy is developed rapidly, market competition become more and more fierce. The factor playing a decision role has already turned from traditional capital strength to the person who has technical ability, Human had grasped and used knowledge, it already permeate even leading all sides of social life.The human with knowledge and technology (the human capital mainly) has become the main strength of driving economic growth and social progress. People not only to be paid salary as a project, but also the only ones that active in production process, what's more, developing the production factors that can create excess value effectively. So, a lot of scholars both at home and abroad begin to focus on and study the relation between the human capital and distribution of income of the enterprise.
Synthesize the achievement in research of many document, we have already drawn following conclusions: The human capital is main production factors in the economic growth; its owner should share the homograph income of the enterprise. What is the profound reason of distribution of income share? What position occupied during distribution of income? How much share should be enjoyed concretely? And by what kind form of distribution? This is the mainly matter that this article will be solved.
The main content of this studies includes:
(1) Lessons from Marx's work value theory and western human capital theory,
point out that the human capital is the creator of the enterprise wealth, so, it must share the distribution of income of the enterprise.
(2) Study the development trend of the company organizes, establish the center
position of human capital while arranging in enterprise ownership, Set up the company manage structure frame of taking human capital as center.
(3)Basing on analysing current measure of the value of human capital, we forward
the imagine of current value of human capital : value of human capital is the current used value adding new created value of human capital.
(4)Compare with the theory of Marx's distribute according to work and Western's
distribution based elements, we support the distribution way to establish socialist market economy should be the combination of the two. Through the deduction on marginal productivity theory, propose according to contributing on distribution.
(5)Developing the imagine of contribution on distribution , further more , we
propose that human capital share in thenterprise's income should be as basis of current value of human capital. Because current value of human capital is reasonable integiation of measure of the value and contribution of the value.
(6)Combine the concrete materials data of the enterprise, calculate out the human capital in a value of contributing created in the enterprise and its distribution value.
(7)Compare it with the concrete mode of current distribution of income, act as the
theory of current value as the basis with the human capital, innovate and reform the current mode.
(8)Reform the relevant supplementary measure of distribution of income of our
country, put forward some suggestions and countermeasures pointedly according to our country's present situation.
本研究的主要内容包括：①借鉴马克思的劳动价值论和西方人力资本理论，指出人力资本是企业财富的创造者，应当在企业收益分配中享有份额。②通过公司组织的演变趋势，确立人力资本产权在企业所有权安排中的中心地位，建立以人力资本产权为中心的公司治理结构框架。③在分析现行人力资本价值计量的基础上，提出人力资本当期价值设想，即人力资本的价值应是人力资本的当期投入价值和新增价值之和。④比较马克思的按劳分配理论和西方的按要素分配理论，确立社会主义市场经济的分配方式应是两者的结合。并通过对西方边际生产力理论的演绎，提出按贡献分配的设想。⑤发展按贡献分配，进一步指出人力资本生产要素享受企业收益分配是以其当期价值为依据的，这是因为人力资本的当期价值是价值计量和价值贡献的合理统一。⑥结合企业的具体资料数据，计算出人力资本在企业当期创造的贡献价值，以及它的分配价值。⑦比较和评价现行企业收益分配的具体模式，以人力资本当期价值分配为依据提出创新，改革现行模式。⑧改革我国企业收益分配的相关配套措施，根据我国目前的情况有针对性地提出一些建议和对策。
Mankind had stepped into in 21st century, the knowledge-economy is developed rapidly, market competition become more and more fierce. The factor playing a decision role has already turned from traditional capital strength to the person who has technical ability, Human had grasped and used knowledge, it already permeate even leading all sides of social life.The human with knowledge and technology (the human capital mainly) has become the main strength of driving economic growth and social progress. People not only to be paid salary as a project, but also the only ones that active in production process, what's more, developing the production factors that can create excess value effectively. So, a lot of scholars both at home and abroad begin to focus on and study the relation between the human capital and distribution of income of the enterprise.
Synthesize the achievement in research of many document, we have already drawn following conclusions: The human capital is main production factors in the economic growth; its owner should share the homograph income of the enterprise. What is the profound reason of distribution of income share? What position occupied during distribution of income? How much share should be enjoyed concretely? And by what kind form of distribution? This is the mainly matter that this article will be solved.
The main content of this studies includes:
(1) Lessons from Marx's work value theory and western human capital theory,
point out that the human capital is the creator of the enterprise wealth, so, it must share the distribution of income of the enterprise.
(2) Study the development trend of the company organizes, establish the center
position of human capital while arranging in enterprise ownership, Set up the company manage structure frame of taking human capital as center.
(3)Basing on analysing current measure of the value of human capital, we forward
the imagine of current value of human capital : value of human capital is the current used value adding new created value of human capital.
(4)Compare with the theory of Marx's distribute according to work and Western's
distribution based elements, we support the distribution way to establish socialist market economy should be the combination of the two. Through the deduction on marginal productivity theory, propose according to contributing on distribution.
(5)Developing the imagine of contribution on distribution , further more , we
propose that human capital share in thenterprise's income should be as basis of current value of human capital. Because current value of human capital is reasonable integiation of measure of the value and contribution of the value.
(6)Combine the concrete materials data of the enterprise, calculate out the human capital in a value of contributing created in the enterprise and its distribution value.
(7)Compare it with the concrete mode of current distribution of income, act as the
theory of current value as the basis with the human capital, innovate and reform the current mode.
(8)Reform the relevant supplementary measure of distribution of income of our
country, put forward some suggestions and countermeasures pointedly according to our country's present situation.
引文
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[5] Cabaalle,Jordi (1993) "On Endogenous Growth with Physical and Human Capital" Journal of Political Economy, no.6,101 (1993)
[6] 陈全明．论人力资本经营．中国人力资本开发．1999．11
[7] 刘垣．提速的能动力．湖南经济．2003．8
[8] H.S.Fisher.American salaries and wages survey, Dtroit:Gale Research,1997
[9] Jose De Gregorio, "Borrowing constraints,human capital aceumulatoin,and growth" Journal of Monetary Economics 37 (1996) 49～71
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