公司视野下的人力资本制度立法研究

发布时间：2018-04-20 05:47

本文选题：人力资本 + 公司制度　；参考：《暨南大学》2006年硕士论文

【摘要】：随着知识经济时代的到来，人力资本显得愈为重要。本文对人力资本在合伙与公司两种不同商业组织中的法律建设情况进行考察后，认为人力资本与有限责任二者之间不断融通的趋势使得在公司视野下建设新型的人力资本制度成为可能，而企业理论、公司治理理论以及风险理论等的现代嬗变则对此提供了必要的理论基础。但是我国现行法律法规仅是以期权、持股等激励方式对人力资本进行肯认，，并未将人力资本与物力资本对等化。而对美国硅谷模式、日本从业权理论以及德国共同治理理论的研究表明，建立一种有别于目前激励性质的新型的与物力资本相对等的人力资本制度是可行且可能的。本文借重于经济学分析工具，综合分析认为可以在公司制度框架下，以有限责任为依托，建立一种新的人力资本法律制度，具体为：充实、完善现行民商事法律体系，建设“人智权”并以此作为人力资本在民商法中的确认；修订完善公司法的相关规定，在允许知识产权出资的基础上明确允许以人力资本出资，并在私权自治与公益平衡的原则下对人力资本出资比例采取开放性规定；科学界定、培养人力资本所有者群体；完善会计、税收、信用评价以及信息披露与监管等法律制度，建立既能有效支持又可规避风险的配套法律体系。
[Abstract]:With the arrival of the era of knowledge economy, human capital is becoming more and more important. This paper investigates the legal construction of human capital in two different business organizations, partnership and corporation. The author thinks that the trend of continuous fusion between human capital and limited liability makes it possible to build a new human capital system in the view of the company, while the enterprise theory, The modern evolution of corporate governance theory and risk theory provides the necessary theoretical basis for this. However, the current laws and regulations of our country only admit human capital by means of option, stock holding and so on, and do not equalize human capital and material capital. The research on the American Silicon Valley model, the Japanese employment right theory and the German common governance theory shows that it is feasible and possible to establish a new human capital system which is different from the current incentive nature and is equivalent to the material capital. This article borrows from the economic analysis tool, the comprehensive analysis thinks under the company system frame, under the limited liability as the support, may establish a kind of new human capital legal system, specifically: enriches, consummates the present civil and commercial law system, Build "human intellectual power" and take it as the confirmation of human capital in civil and commercial law; revise and perfect the relevant provisions of company law, and explicitly allow human capital investment on the basis of allowing intellectual property investment, And under the principle of private right autonomy and public interest balance, we should adopt open regulation on the proportion of human capital contribution; scientifically define and train the group of owners of human capital; perfect the legal system of accounting, taxation, credit evaluation, information disclosure and supervision, etc. Establish a supporting legal system that can effectively support and avoid risks.
【学位授予单位】：暨南大学
【学位级别】：硕士
【学位授予年份】：2006
【分类号】：D922.291.91

【引证文献】