复旦大学会计学系博士生导师张文贤教授提出以管理入股,推行责任制革命的建议。他说,国企改革应该走出所有制的怪圈。其实,管理者是所有者的真正代表,是人力资本的所有者。这里的所谓 Professor Zhang Wenxian, a doctoral tutor in Accounting Department of Fudan University, put forward the proposal of managing shares and promoting the revolution of responsibility system. He said that the reform of state-owned enterprises should step out of a vicious circle of ownership. In fact, the manager is the true representative of the owner, is the owner of human capital. The so-called here