【摘要】 现代企业是人力资本与物质资本结成的契约 ,其中人力资本在企业中的地位不断上升。人力资本可分为低层次人力资本和高层次人力资本 ,人力资本损耗在企业生产中直接体现为生理性人力资本损耗 ,这部分损耗在收入分配上体现为人力资本所有者的工资性收入 ,除此之外 ,人力资本还获得部分盈余收入。企业人力资本的增值可分为内生增值和外生增值。更多还原

【Abstract】 The modern enterprise is a contract between human capital and material capital. Human capital has been raising its position in the enterprise. The article divides human capital into low level and high level human capital. Considers no mater what labor it is there exists the physiological loss of human capital, which is reflected by the wage of human capital’s owner on the income distribution. Beside, human capital can get parts of the profit. The article also divides the human capital into two parts: internal and external added-value of.更多还原