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人力资本对公司良好运营的作用是毋庸置疑的,但其能否作为公司出资形式这一问题却备受争议。但理论上的障碍并不能阻截现实中的洪流,许多公司仍在“违法”的情况下接受股东的人力资本出资。为什么法律要禁止人力资本出资呢?主要原因在于人力资本不符合传统资本出资的条件,即可估价性与可转让性。资本对公司运营、股东分红、债权人债务履行担保都是不可或缺的,而人力资本并不能在这些方面提供有效保障而不得不被排除在公司出资形式之外。那么,人力资本是否具有出资的可能性呢?本文试探讨这一问题。
The role of human capital in the good operation of the company is beyond doubt. However, it is debatable whether it can be used as a form of company funding. However, the theoretical obstacles can not stop the current floods and many companies still accept the shareholders’ human capital contributions under the “illegal” conditions. Why is the law prohibiting the contribution of human capital? The main reason is that human capital does not meet the conditions of the traditional capital contribution, which can be valued and transferable. Capital is indispensable to the company’s operation, shareholders’ dividends and the debt guarantees of creditors, and human capital can not be effectively guaranteed in these aspects and has to be excluded from the form of company’s capital contribution. So, the possibility of human capital is funded? This paper attempts to explore this issue.