基于公平分配的企业内人力资本产权制度研究—对晋商顶身股制度的思考政治经济学专业论文.docxVIP

II II Abstract Under perspective of fair income distribution, this paper discussed the property rights institution of enterprises, and aim to explain that improving the firm property right institution and building human capital property right would achieve fair income distribution. From the perspective of evolution, with the changing of the nature of human capital and the firm, the implementation of fair income distribution also has a way to achieve dynamic evolution. Labor has the nature of the capital, not only to recognize the human capital value of the person on the specific-job, but also to recognize the value of the ordinary laborers. Property right is based on the property. From the nature of the human capital, the owner of the human capital only through the sharing of the property can achieve the fair income distribution. Fair income consists of two parts: one is the cost of firm to compensate the input of the human capital came from the property rights of factor. The other is the profit of the firm sharing between the owner of the material capital and the owner of the human capital derived from the property rights of enterprise. The core of both is the human capital value. As the result, to implement the fair income distribution is to establish the institution of the human capital property rights of enterprise based on the human capital value. Then, we study on the Shanxi merchants’ personal shares institution. Through the personal shares, the employees were on equality with the owner of material capital, which is shown cooperation between the owner of the human capital and the owner of the material capital, and means the employee would share the profit. In addition, employee also is supported by “XinJin” or “YingZhi” which is familiar with the wage and means the return to the input of the human capital. The income of the employee consists of both of it. However, the personal shares system shows the subjectivity of the shareholders; also present the constra