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价值无疑是劳动创造的。它的本质是社会对人类无差异劳动的认同度。风险投资活动中的人力资本投入实质上也是一种人类脑力劳动投入,这种劳动投入凝结形成商誉和无形资产两种衍生产品。进一步分析指出,人力资本通过商誉和无形资产获得社会定价,风险资本较一般财务资本的高收益部分就是社会对于人力资本当中人类活劳动的价值认同,从而论证人力资本的价值实现是对劳动价值论的继承与发展。
Value is undoubtedly labor-created. Its essence is the social recognition of human undifferentiated labor. Human capital investment in venture capital activities is essentially also a kind of human mental labor input, and this labor investment is condensed into two kinds of goodwill and intangible assets derivatives. Further analysis points out that the human capital obtains the social pricing through goodwill and intangible assets. The high-yielding part of venture capital over the general financial capital is the social recognition of the value of human live labor among human capital. Thus, the realization of the value realization of human capital is a reflection of labor value theory Inheritance and development.