人力资本产权与企业产权结构演进

人力资本产权是一种以劳动为基础的产权。人力资源收益资本化是一种历史趋势 ,是向着马克思所说建立“生产资料共同占有为基础的个人所有制”的演进。公有企业改制的实质 ,就是人力资本所有者用其收益换取部分企业产权的交易。契约自由是市场有效交易的保证 ,我国国有企业产权结构调整也应该贯彻这一基本原则。

Property Right of Personnel Assets and Structural Evolution of Property Right of Enterprises

The author observes that property right of personnel assets rests on the labor forces, and capitalization of the profits of personnel assets is a historical tendency moving towards what Marx referred to as "private ownership based on sharing productive materials". The reform of state owned enterprises, in essence, means owners of personnel assets receives partial property of the enterprise in return for his profits, while freedom of contract stands for a means to guarantee valid dealings in the market. The author concludes that this principle should be followed in adaptation of property right of state owned enterprises in China.