创新型企业人力资本参与分配的途径比较研究

摘要

The reasonable pattern of income distribution of human capital is one of the key factors to the growth of innovative en -terprises.There are four patterns of the income distribution for human capital participated in the innovative enterprise in China :they are the annual salary system , employee stock ownership plan and stock option and the management buy -out.Each pattern has its own incentive effect for human capital which is discussed in this paper .The purpose of this research is to provide some enlight-enment for how the human capital participated in income distribution in the innovated enterprise .%合理的人力资本收益分配模式是创新型企业成长的关键性因素之一，现行我国创新型企业人力资本参与收益分配的模式主要有四种：年薪制、员工持股计划、股票期权和管理层收购，分析了每种模式对创新型企业四类人力资本的激励程度，以美国和日本创新型企业人力资本收益分配模式为例进行考察，以期为我国创新型企业人力资本参与收益分配提供有益的借鉴与启示。