【作者】 吴媛；

【导师】 宁立志；

【作者基本信息】 武汉大学 ， 法律， 2004， 硕士

【摘要】 随着社会的发展、科技水平的提高，人力资本在公司中起着越来越重要的作用，尤其在一些知识型的新型企业里，人力资本已成为最有价值的资源。由于人的“经济价值”的提高，人力资本在公司的“谈判力”上升，必然要求对以往的公司治理结构做出新的调整，以反映人力资本所有者在公司体制中的地位和作用。在新的条件下，如何认识和确保人力资本所有者分享公司的剩余索取权和控制权，作为一个重大的理论问题和现实问题尖锐地摆在我们的面前，迫切需要做出科学的回答。本文综合运用法学和经济学理论，采用历史的、比较的、分析的方法，从人力资本理论着手，结合现代公司理论，对人力资本所有者参与公司治理的法律问题作初步研究和探讨。对西方国家人力资本所有者参与公司治理进行了研究，寻求可资借鉴的立法和实践经验，并在此基础上提出立法建议。本文除引言外，共分四章。 第一章人力资本理论与实践的回顾。本章探讨人力资本的历史发展、含义、特征及其在市场内的界定，旨在探求人力资本所有者参与公司治理的必然性。 第二章公司治理理论。本章首先解析了公司治理的概念，然后分析传统公司治理结构的理论基础及其存在的难题，并且通过对英美模式和德日模式的比较，指出德国、日本两国公司治理经验的可资借鉴之处，为我国构建公司治理结构提供参考。 第三章人力资本所有者参与公司治理理论基础。为了寻求人力资本所有者参与公司治理的理论依据，本章简要阐述了经济民主理论、企业契约理论和利益相关者理论。 第四章人力资本所有者参与公司治理的对策思考。为保障人力资本所有者分享公司剩余控制权，本章首先探讨了共同治理，然后就分享剩余索取权的一种方式——股票期权制度进行了分析，并针对我国目前共同治理与股票期权制度方面的立法缺陷，提出较为完善的立法建议。更多还原

【Abstract】 Along with the development of the society and the improvement of the level of science and technology, human capital plays a more and more important role in corporations. Especially, human capital becomes one of the most valuable resources in some new type of knowledge-based corporations. Due to the increase of economic value of human and the power of human capital in corporation, we must make new adjustment on the structure of corporate governance in order to reflect the position and importance of the proprietors of human capital. Under new circumstance, a theoretic and realistic question that we must answer scientifically is how to recognize and ensure the proprietors of human capital share the residual claimancy and residual rights of control. Starting from the theory of human capital and combining the modem theory of corporation, this thesis makes fundamental research and discussion on the legal problems about participation of the proprietors of human capital in corporate governance by synthesizing theories of Law and Economics, by adopting historical, comparing, analytical methods. Moreover, for the sake of the legislation and practice experiences that can be used for reference, the thesis makes a thorough study on participation of the proprietors of human capital in corporate governance in west countries and puts forward suggestions of legislation. Except for the preface, this thesis is composed of four chapters.The first chapter, the review on the theory and practice of human capital. The chapter discusses the development, signification, characteristics and specification in market of human capital to seek for the inevitability of participation of the proprietors of human capital in corporate governance.The second chapter, the theory of corporate governance. Firstly, the concept of corporate governance is explained. And then, the theoretical basis and existing difficulties of traditional corporate governance structure are analyzed. By comparing the models between England-American and Germany-Japan, the advantages of experiences in corporate governance in Germany and Japan that can be referenced are pointed out. This can provide good reference for the legislation of corporate governance structure in our country.The third chapter, the theoretical basis of participation of the proprietors of human capital in corporate governance. Aimed at tracing the root of participation of the proprietors of human capital in corporate governance, this chapter depicts the theory of economic democracy, the contractual theory of the firm, and the theory of stakeholderThe fourth chapter, measures about participation of the proprietors of the human capital in corporate governance. To ensure the proprietors of human capital share the residual rights of control, co-governance is addressed followed by deep analysis of the stock option, which is one of the approaches on residual claimancy. As far as the shortcomings on legislation of the co-governance and the stock option are concerned, reasonable suggestions on legislation are put forward.更多还原