【作者】 邬烈岚；

【导师】 任浩；

【作者基本信息】 同济大学 ， 企业管理， 2007， 博士

【摘要】 随着新经济的到来，人力资本在经济增长和企业发展中的作用日益显现。人力资本理论在近半个世纪获得了前所未有的发展。它作为经济学理论体系中的重要分支，已经在资本理论、经济增长理论、产权和公司治理等多个领域获得了丰富的成果。然而“人力资本理论中最核心的部分”——人力资本价格形成，其研究却还相当薄弱。人力资本价格形成即为人力资本定价。 人力资本价格形成是人力资本理论发展到一定阶段必然出现的一个理论难题，是现代管理学、经济学和会计学的前沿研究领域，处于企业理论、人力资本理论和人力资源价值理论等理论的交汇处。 目前众多的人力资本价格形成理论，在各具优势的同时，却都存在这样那样的缺陷。尚未有一种理论在人力资本价格形成领域占主导地位，也尚未形成一套完整的横跨经济、管理、会计等领域的价格形成理论体系。而且研究偏重于宏观层面，对企业微观层面关注不够。 本文在对相关文献进行研究和梳理的基础上，从企业微观层面，确定了人力资本价格形成研究的逻辑起点，根据人力资本的特点及产权属性确定了价格形成的原则。深入研究了人力资本参与企业收益分配和人力资本收益安排这两大人力资本价格形成问题，并在此基础上探索人力资本价格形成的实现机制，形成从经济学到管理学，从理论层面到技术层面，相对完整的企业人力资本价格形成体系。 本文研究的主要内容如下： 第1章 引言，阐述本文研究的背景和目的，理论意义和实用价值，并对主要内容和逻辑结构进行介绍。 第2章 文献综述，主要从经济学、管理学、会计学三大角度，对目前人力资本价格形成相关理论进行研究和梳理，有效吸收前人研究成果，为进一步的研究奠定理论基础，并发现目前研究的问题和不足，确立研究的方向。 第3章 分析企业人力资本价格形成问题的实质，统一关键概念，对人力资本、人力资本定价、企业的人力资本和物质资本所有者、人力资本定价的目的和手段等基本概念的内涵和外延从企业人力资本价格形成研究的角度进行了清晰而有创造性的界定，在众多的企业人力资本价格形成理论中找到坐标与方向，明确经济学、管理学和会计学相关理论在人力资本价格形成理论中的地位，确立企业人力资本价格形成研究的逻辑起点。 第4章 研究人力资本价格形成的战略定位，价格形式，分析人力资本的特征及其产权属性，并基于这些特征与属性，确定企业人力资本定价应当遵循的原则，包括激励原则、公平原则、全局原则、可控原则、部分产权原则、分享原则等。 第5章 研究人力资本价格形成中，企业收益如何在人力资本与非人力资本之间进行分配。运用博弈论与系统动力学方法，在一系列假设的基础上，构建人力资本定价对企业合约牢固度的影响模型，并对该模型进行静态和动态分析，最后进行假设修正。在此基础上，得到企业人力资本定价应当遵循的三大原则：双赢原则，间接、多次、动态原则，鼓励再投资原则。 第6章 研究人力资本价格形成中，影响企业收益分配的主要因素。研究发现，谈判力是影响企业收益分配的主要因素。着重对谈判力进行了研究，并发现了由谈判力引起的人力资本价格形成的动态性和层次性。 第7章 研究人力资本价格形成中，如何对人力资本收益进行安排。人力资本价格形成不仅包括企业收益在人力资本与非人力资本之间进行分配，而且包括对人力资本收益进行安排。分析了企业人力资本的价值转换机理，在此基础上建立了收益安排模型——基于价值转换的人力资本定价模型，并以该模型为主线研究人力资本收益的安排。 第8章 研究人力资本价格形成的实现机制，即企业如何借助一定的技术手段，设计具体的人力资本价格机制以及如何对人力资本价格进行会计处理。如果说，以上各章是偏重人力资本价格形成理论的研究，本章则是偏重人力资本定价技术的研究。理论再好，不落实到技术层面，对企业实践的指导意义还是十分有限。因此，本章的主要内容是研究可操作性的定价技术、工具及价格的会计处理方法，为企业设计实实在在的人力资本价格机制以及在会计上处理人力资本价格奠定基础。 第9章 对全文的创新点进行总结，并提出需要继续研究的问题。更多还原

【Abstract】 With the coming of New Economy Age, human capital become more and more important to the development of national economy and corporations. Human capital theory has been developing so rapidly in recent 50 years. As a important branch of economics, human capital theory has developed rapidly in capital theory, economic growth theory, property right and corporation government theory. However the study on the human capital pricing theory which is the most important part of human capital theory is quite insufficient.Human capital pricing is a theoretical problem which must been solved to the development of human capital theory. And the study of human capital pricing become an hot point in interdisciplinary of economics, management and accounting.There are still a lot of problems in the study of human capital pricing, though many works has been done. There is no dominant theory in this field. The theory system has not shaped which absorbs the research product of economics, management and accounting. Furthermore, many studies put emphasis only on macro lay, not on micro lay while human capital pricing is a life-and-death problem to corporations.Based on relative researches, this paper established the start point of human capital pricing in corporation, set pricing principles on human capital characters and the attribute of property right, studied on human capital participating in the enterprise’s income distribution and the arrangement of return to human capital. we studed on how to design the human capital price mechanism for corporations. Thus, the theoretical system of human capital pricing in corporation has been established.This paper includes nine chapters. the first chapter is an introduction which expatiated the background and the purpose of the research, the theoretical and practical significance of this study and introduced the content and stucture of this paper. The second chapter introduced the development of the theory of human capital pricing in economics, management and accounting, probed six difficult problems which have to been solved in the study of human capital pricing. The third chapter analyzed the substance of human capital pricing, defined key concepts, found the startpoint of the research. The fourth chapter studed on the strategic position of human capital pricing and the form of human capital price, analyzed the characters of human capital and its property, established the princiles which should been obeyed in human capital pricing. The fifth chapter studied on how to distribute the corporation’s revenue between human capital and non-human capital in human capital pricing. It designed a model based on system dynamics to reflect the influence of corporate revenue distribution to corporation contract. After analysis this model by game theory, find corporation contract is stable as long as human capital and non-human capital are both satisfied with the investment return ratio. If one of them is unsatisfied, they will be both satisfied or neither satisfied as time goes by. After modifying the supposition, we find the principle we should obey as pricing the human capital: win-win principle, indirect、 repetitious、 dynamic principle and motivating reinvestment principle. The sixth chapter analyzed main factors which influence corporate revenue distribution. Negotiation power is the most important factor affecting residual claim right. And residual claim right is one of the most important problem human capital pricing try to solve, so it is very important for this chapter to study on it. The seventh chapter analyzed the value conversion mechanism of human capital and eatablish the relationship between human capital pricing and the value conversion mechanism. It put emphasis on how to arrange the return of human capital.This chapter also brought forward the idea of leasing human capital. The eighth chapter studied on the pricing tools ,pricing technologis, the design of price mechanism and the accounting methods of human capital price. The ninth chapter made a summary and expectation.更多还原