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广义资本结构——一个新的概念
Generalized Structure of Capital——A New Concept
【摘要】 广义资本结构是指企业所拥有的物质资本和人力资本存量的比例关系,以及物质资本和人力资本各自的内在结构。本文认为,广义资本结构是研究企业性质和利益分配的新概念和新视角。企业是人力资本与物质资本的利益结合体,而广义资本结构和利益分配制度是影响这两种资本结合效率的关键因素。
【Abstract】 Generalized structure of capital is proportionment of substance capital and human capital being hold by a firm,and the internality structure of them.The article considers that generalized structure of capital is a new cencept and aspect to study firm nature and benefit distribution. Firm is a combinatien of capital and human,the distribute system of a firm is decided by generalized structure of capital.
【关键词】 广义资本结构;
人力资本;
分配制度;
【Key words】 Generalized structure of capital Human capital Distribute system;
【Key words】 Generalized structure of capital Human capital Distribute system;
- 【文献出处】 财会通讯(学术版) ,Communication of Finance and Accounting(Academy Version) , 编辑部邮箱 ,2007年07期
- 【分类号】F275
- 【被引频次】5
- 【下载频次】295