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1、人力资本、股票期权与企业剩余索取权探析（Humancapital,stockoptionandenterpriseresidualclaim）Humancapital,stockoptionandenterpriseresidualclaimHumancapital,stockoptionandenterpriseresidualclaim2008-12-2015:15:57Foralongtime,theunderstandingoftherelationshipbetweenphysicalcapitalandhumancapitalinecon
2、omictheoryis"capitalemployedlabor"".However,whenthevalueofhumanresourcesasakindofpropertyownershipplaysamoreandmorelarge,manysmallbusinesses(doesnotrequirephysicalcapitalaproductionenterpriseoftraditionaleconomyofscaleas)haveappeared,thispropositionisstillvalid?Isitatrendforhum
3、ancapitaltopossessenterpriseownership?Whatisthemodeofhumancapitalacquiringenterpriseownership?Theseproblemshavecausedextensivedisputesathomeandabroad.Atthesametime,thereisawidespreaddebateabouthumanresourceaccountingintheaccountingfield.Onthefaceofit,thehumanresourceaccountings
4、ystemisalmostperfect,butithasnotyetbeenwidelyappliedintheknowledgeintensiveindustry.Whatisthecruxoftheproblem?Someaccountingscholarspointoutthatthekeytotheproblemliesintheinsufficientsupplyofthebasictheoryconstructedbyhumanresourceaccounting.Areallhumanresourceshumancapital?Ish
5、umancapitalaccepting,motivatingorparticipatinginthedistributionofsurplusincome?Howdoyouidentifyandmeasurehumancapitalinyourfinancialstatements?Theanswerstothesequestionsdependontheanswerstotheprecedingeconomicsquestions.Becausethetheoreticalfoundationofhumanresourceaccountingor
6、iginatesfromthetheoryofeconomics.Basedontheeconomicstheory,theauthorfirstdefinestheconceptofhumancapital,andthenexplorestheinternalrelationshipbetweenhumancapital,residualclaimsandstockoptions.Theauthorbelievesthattheownerofhumancapitalcanhavetherightofenterprise'sresidualclaim
7、,andthestockoptionisthewaytorealizetheresidualclaimofhumancapital,soastorealizetheencouragementandpricingofhumancapital.I.definitionoftheconceptofhumancapitalInfact,theclassicaltheoryoflaborvaluehasalwaysbeenfocusedontheanalysisofsimplelabor,andthatlaborabilityisdeterminedbyext
8、ernalfactorssuchastalent.Schultzattributedittotheassum
