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随着社会生产力的发展和人类文明的进步,特别是科技的快速发展,人力资本在社会财富创造中日益从附属地位向人力资本与物质资本平等地位发展。而且,随着企业制度由古典型向现代型的演化,加上人力资本独特的内在可控性和外在难监测性,现实经济中的委托—代理问题日趋严重。在这种背景下。人力资本就有了像物质资本一样要求分享剩余的内在和外在的要求。但分享剩余必须有一个客观的依据,那就是要对其进行科学地测量,即解决人力资本的价值量化问题,使人力资本平等地与物质资本进行对话。西方经济学中的已有的人力资本定价模型有其科学合理之处,但仍然存有许多缺陷,所以本文试图借鉴马克思主义经济学的一些观点,修正这些缺陷,给予人力资本价值一个合理的测量,使人力资本所有者在参与企业分配时有一个客观的依据。
With the development of social productive forces and the progress of human civilization, especially the rapid development of science and technology, human capital increasingly develops from the subsidiary position to the equal position of human capital and material capital in the creation of social wealth. Moreover, with the evolution of the enterprise system from the classical to the modern one, coupled with the inherent controllability and external difficulty of human capital, the problem of trust-agency in the real economy is becoming more and more serious. under such circumstances. Human capital has the same internal and external demands of sharing surplus as material capital. However, there must be an objective basis for sharing the surplus, that is, to measure it scientifically, that is, to solve the problem of quantifying the value of human capital and to make human capital dialogue with material capital on an equal footing. The existing model of human capital pricing in western economics has its scientific and reasonable points, but there are still many shortcomings. Therefore, this paper attempts to learn some Marxist economics point of view, correct these shortcomings, to give a reasonable measure of the value of human capital , So that human capital owners have an objective basis for participating in the distribution of enterprises.