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确立人力资本作为与物质资本相对应的资本范畴,已成为我国深化企业产权改革的重大理论与实践问题。本文在对人力资本概念及特征进行分析的基础上对人力资本参与利润分配的法律规定提出了理论依据,并结合我国的具体实践,借鉴国际经验和理论研究成果,对我国人力资本参与企业利润分配的实施提出了政策建议。
The establishment of human capital as a capital category corresponding to material capital has become a major theoretical and practical issue for deepening the reform of property rights in China. Based on the analysis of the concept and characteristics of human capital, this paper puts forward the theoretical basis for the legal provisions on the participation of human capital in profit distribution. Combining with the concrete practice in our country, drawing on the international experience and theoretical research achievements, this paper analyzes the profit distribution of human capital in our country The implementation of the proposed policy recommendations.