创新型企业人力资本参与收益分配研究

摘要

Assessing the relationship between human capital and material capital of innovative enterprise finds that human capital undertakes the main risk when the two capitals have no differ-ence in contribution.Moreover,human capital creates greater profit than material capital when they bear the same risk.In light of the above findings,this paper sets the environment parame-ters,evaluates the contribution of human capital using the Cobb-Douglas Production Function and calculates the risk of human capital from the market risk of products.It endeavors to build a human capital involving profit distribution model for innovative enterprises so as to identify the share of human capital in profit contribution.%考量创新型企业人力资本与物质资本关系发现，在人力资本与物质资本贡献大小无差异时，人力资本承担了主要风险；在二者承担相同风险的情况下，人力资本创造利润的贡献大于物质资本。鉴此，设置环境参数、引入柯布—道格拉斯生产函数衡量人力资本贡献、模糊评估产品市场等人力资本风险；建立人力资本参与创新型企业收益分配模型，确定人力资本在创新型企业收益中的分享数额。