【作者】 许书华；

【导师】 赵黎明； 辛殿华；

【作者基本信息】 天津大学 ， 工业工程， 2005， 硕士

【摘要】 国有企业改革一直是我国经济改革的重要内容,二十世纪九十年代以来,建立现代企业制度成为传统国有企业改革的目标模式。在这种模式中,非人力资本的价值得到了充分的重视和体现,然而人力资本作为企业另一个重要的生产要素却没有得到足够的重视,人力资本的权益一直处于悬置状态,这在一定程度上导致传统国有企业人力资本大量外流,且这种流失有愈演愈烈之势。人力资本大量流失从根本上消弱了传统国有企业的核心竞争能力,同时也使企业人力资本投资受到了损失。这也是很多传统国有企业虽然改了制,但没有从根本上焕发生机和活力的重要原因之一。人力资本是国民经济增长的动力源泉,也是企业发展的关键要素,本文就是以传统国有企业人力资本严重流失为切入点,以人力资本的价值研究为主线,运用人力资本的理论,借鉴相关研究设计了一种实现人力资本产权的目的性权能——收益权的企业制度,使企业的人力资本和非人力资本共同享有企业剩余分配权,同时也设计了保护企业人力资本投资权益的方法。这不仅有利于解决传统国有企业人力资源管理上存在的问题,对于探索国有企业改革和脱困也具有十分积极的意义。本文结合传统国有企业人力资本形成的特点,通过对人力资本理论与实践的研究,找到了一种传统国有企业实现人力资本价值的方法,用以解决人力资本大量流失的问题。在研究中既继承了人力资本的传统理论,又有自己的新意。其新意主要是:1.找到了一种合理评估人力资本价值的方法。2.设计了一种有利于人力资本价值实现的企业制度,实现人力资本做为资本的剩余分配权。更多还原

【Abstract】 The reform of traditional stated-owned enterprises (SOEs) is always an importantcontent of economical reform in our country. Since 1990’s, the target pattern of thereform of the SOEs is to establish modern business system, Within which, we paygreat attention to the value of non-human capital, however, as another importantproducing factor in SOEs, human capital (HC) is neglected, whose rights and interestsare in a state of uncertain. As time goes by, this has caused a large quantity of humancapital loss to SOEs. what’s more, the trend is getting more and more serious. Thephenomenon not only weakens the competitive advantage of the traditional SOEs bythe roots, but also affects the enterprises investment on HC seriously. This is one ofthe reasons that they still lack vitality, although traditional SOEs have been reformed.HC is an engine of growth of the national economy, also a key factor forcompany’s development. So the author takes on the serious outflow of HC as thecut-in point, the study of HC’s value as the masterstroke. Applying the theory of HCand related researches, the author finally designs a business system that realizes theright of HC. The author also found some methods to protect the rights and interests ofthe HC’s investment. Thus, it is not only very beneficial to settle the problems ofHRM in traditional SOEs, but also has affirmative meaning to explore reform oftraditional SOEs.Through integrating the HC formation traits of traditional SOEs and scanning thetheory and practices of HC, this article found a method for traditional SOEs to realize theHC’s value in order to solve the outflow problems of HC. This paper not only based onthe traditional HC theory, but also made some improvements. The improvements are asfollows: One, finding a reasonable method to appraise the HC’s value;Two, designing abusiness system which is propitious to realize the HC’s value so as to make the right ofdistribution of surplus come true for HC.更多还原