【摘要】 针对国有企业在被购并时兼并方打“人力资本牌”现象 ,从我国国有企业员工人力资本的产权和政府对其人力资本收益的历史性负债分析入手 ,进而就几种兼并情况下政府和国有企业员工的得失进行了分析 ,提出了防范兼并方打“人力资本牌”现象的对策建议更多还原

【Abstract】 This paper discusses the phenomena that the acquirers plays " the human capital card" when the state\|owned enterprise being acquired. This discuss begins with the analysis of our state\|owned enterprises’ property rights of human capital and our goverment’s historic debts to the human capital. Further more, the paper analysis the loss and gain of the goverment and the workers in state\|owned enterprises under several cases of M&A, and suggested the means and proposals to prevent the acquirer from playing "human capital card".更多还原