【摘要】 本文认为,在我国企业家人力资本是一种稀缺的资源,同物质资本一样参与企业价值的创造,是价值创造的主动性因素,企业家人力资本参与企业剩余索取权的分配是一种制度性安排。人力资本收益包括工资性收益和人力资本贡献报酬收益,经济附加值作为企业家人力资本贡献报酬的新模式,可以通过其奖金制度来实现。更多还原

【Abstract】 In our country entrepreneur human capital is a kind of scarce resource. participating in enterprise value creation like material capital. so we think it is an initiative factor while value creating . It is a kind of system arrangement for the entrepreneur human capital to demand enterprise surplus. The human capital income includes wages income and human capital contribution reward income. As this new pattern of the entrepreneur manpower capital contribution reward, Economic Value Added would be carried out through its bonus system.更多还原