随着知识经济的发展,人力资本作为企业中最有价值的资源,开始受到人们的普遍重视。而且通过观察可以发现,人力资本所有者在企业中的地位不断上升,而非人力资本所有者在企业中的地位不断下降,即这是一个人力资本在企业中被逐步挖掘和重视的过程。显然,这个基于历史事实的发展过程,对传统的“非人力资本投资者(或股东)拥有企业所有权(企业剩余索取权和控制权)”的观 With the development of knowledge-based economy, human capital, as the most valuable resource in an enterprise, has begun to receive universal attention. Moreover, it can be found through observation that the status of human capital owners in the enterprises is rising, rather than the decreasing position of human capital owners in the enterprises, that is, a process in which human capital is gradually being tapped and valued by the enterprises. Obviously, this historical process based on the development of history, the traditional “non-human capital investors (or shareholders) ownership of the enterprise (corporate residual claims and control)” concept