人力资本、股票期权与企业剩余索取权探析（Human capital, stock option and enterprise residual claim）.docVIP

人力资本、股票期权与企业剩余索取权探析（Human capital, stock option and enterprise residual claim） Human capital, stock option and enterprise residual claim Human capital, stock option and enterprise residual claim 2008-12-20 15:15:57 For a long time, the understanding of the relationship between physical capital and human capital in economic theory is capital employed labor. However, when the value of human resources as a kind of property ownership plays a more and more large, many small businesses (does not require physical capital a production enterprise of traditional economy of scale as) have appeared, this proposition is still valid? Is it a trend for human capital to possess enterprise ownership? What is the mode of human capital acquiring enterprise ownership? These problems have caused extensive disputes at home and abroad. At the same time, there is a widespread debate about human resource accounting in the accounting field. On the face of it, the human resource accounting system is almost perfect, but it has not yet been widely applied in the knowledge intensive industry. What is the crux of the problem? Some accounting scholars point out that the key to the problem lies in the insufficient supply of the basic theory constructed by human resource accounting. Are all human resources human capital? Is human capital accepting, motivating or participating in the distribution of surplus income? How do you identify and measure human capital in your financial statements? The answers to these questions depend on the answers to the preceding economics questions. Because the theoretical foundation of human resource accounting originates from the theory of economics. Based on the economics theory, the author first defines the concept of human capital, and then explores the internal relationship between human capital, residual claims and stock options. The author believes that the owner of human capital can have the right of enterprises residual claim, and the stock option is the way to