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知识经济时代,以人力资本作为一种出资形式入股公司的需求日渐增加。但目前,大多数国家的公司法对于人力资本入股的问题仍持保守态度,我国新公司法对此也未置可否。然而,法律禁止并不代表公司实务中不存在人力资本入股的现象,股票期权制度、干股制度、职工持股制度的推行,恰恰是在现行法律的约束下,人力资本入股的一种变异形式。这些制度是否等同于真正的人力资本入股?
In the era of knowledge-based economy, the demand for human capital as a form of contribution to companies is growing. However, at present, the corporate law in most countries still maintains a conservative attitude toward the issue of human capital stock, and our country’s new company law has no alternative. However, the legal prohibition does not mean that there is no human capital stock ownership in the company’s practice. The implementation of the stock option system, the stock system and the employee stock ownership system is just a variation of the human capital stock ownership under the current laws . Are these systems equal to true human capital stock?