公司人力资本化的法律机制探析

发布时间：2018-01-25 14:41

本文关键词： 人力资本资本化现状完善　出处：《暨南大学》2014年硕士论文　论文类型：学位论文

【摘要】：人力资本在社会经济发展中扮演着愈发重要的角色，因其具有极强的价值创造能力，而通过人力资本化的方式使得人力资本所有者成为公司股东并参与公司的剩余分配和日常经营管理，可以使企业产权明晰，委托代理关系和谐，同时以将人力资本所有者于企业的利益共同化的方式激励人力资本所有者发挥其主观能动性，使人力资本的价值更好地实现，，达到人力资本所有者与企业的双赢。本文探讨了人力资本价值创造的重要特性，并分析了人力资本化的可行性，认为人力资本具有资本的一般特性、可以评估作价、交易安全可得保障，得出人力资本化是切实可行的结论。同时通过人力资本直接股权化及间接股权化的角度分析其实现路径，并分别从其具体方式：初始出资、员工持股及股票期权在我国法律制度中的现状入手，指出当前相关法律制度存在的缺失，如缺乏统一立法支持、股份来源遭遇限制等问题，最后据此提出完善我国公司人力资本化的制度构想。
[Abstract]:Human capital plays an increasingly important role in social and economic development because of its strong value creation ability. Through the way of human capital capitalization, the owners of human capital become shareholders of the company and participate in the residual distribution and daily management of the company, which can make the property rights of enterprises clear and the principal-agent relationship harmonious. At the same time, it encourages the owners of human capital to play their subjective initiative in the way of co-ownership of human capital in the interests of the enterprise, so that the value of human capital can be better realized. This paper discusses the important characteristics of human capital value creation, analyzes the feasibility of human capital capitalization, and holds that human capital has the general characteristics of capital. We can evaluate the pricing, the transaction security can be guaranteed, draw the conclusion that human capitalization is feasible. At the same time, through the human capital direct equity and indirect equity perspective to analyze its realization path. And respectively from its specific ways: initial investment, employee stock ownership and stock options in the current situation in our legal system, pointing out the current lack of relevant legal systems, such as lack of unified legislative support. According to the limitation of stock source, this paper puts forward the idea of perfecting the system of human capitalization in our country.
【学位授予单位】：暨南大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：D922.291.91

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