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随着人类社会由工业经济时代步入知识经济、信息经济时代,人力资本逐渐取代物质资本成为企业价值创造的主要源泉,由此兴起的新型企业形式——人力资本密集型企业对基于物质资本产权视角的传统企业理论与公司治理提出挑战,拉詹和津加莱斯在回应这一挑战的基础上将“人力资本”纳入企业,提出“关键性资源理论”。“关键性资源理论”从企业“关键性资源”进入权的角度为新兴的人力资本密集型企业的理论与治理提供了合理的解释。同时,布莱尔的“利益相关者理论”也简明扼要地佐证了上述观点。行文的结尾是一个简短的结语和相关研究展望。
As human society enters the era of knowledge economy and information economy from the era of industrial economy, human capital gradually replaces material capital and becomes the main source of corporate value creation. The newly emerged enterprise form—human capital intensive companies and physical capital property rights From the perspective of traditional corporate theories and corporate governance challenges, Rajan and Zingales have incorporated “human capital” into the company in response to this challenge and proposed “critical resource theory”. “The theory of critical resources” provides a reasonable explanation for the theory and governance of emerging human capital-intensive companies from the perspective of “enterprise” and “critical resources”. At the same time, Blair’s “stakeholder theory ” also concisely and conclusively supports this point of view. The end of the text is a brief conclusion and related research perspective.