安徽大学学报：哲学社会科学版
安徽大學學報：哲學社會科學版
안휘대학학보：철학사회과학판
Journal of Anhui University(Philosophy & Social Sciences)
2011年
6期
104~110
,共null页
人力资本 出资标的 股东出资 创值能力 不可他控性
人力資本 齣資標的 股東齣資 創值能力 不可他控性
인력자본 출자표적 고동출자 창치능력 불가타공성
human capital; investment objects ; shareholder investment ; value-creation ability ; non -controllability by other persons
人力资本是权利人对自己的创值能力享有支配权的一种无形资产。人力资本能否作为公司股东的出资标的,在国内外做法不一。尽管我国实践中已经出现了人力资本出资的实际做法,但因人力资本的不可他控性以及我国对注册资本担保功能的谨慎保留,我国目前尚不宜接受人力资本作为股东的出资标的。无论是人力资本作为劳务出资,还是建立人力资本出资担保制度等看法都是值得商榷的。
人力資本是權利人對自己的創值能力享有支配權的一種無形資產。人力資本能否作為公司股東的齣資標的,在國內外做法不一。儘管我國實踐中已經齣現瞭人力資本齣資的實際做法,但因人力資本的不可他控性以及我國對註冊資本擔保功能的謹慎保留,我國目前尚不宜接受人力資本作為股東的齣資標的。無論是人力資本作為勞務齣資,還是建立人力資本齣資擔保製度等看法都是值得商榷的。
인력자본시권리인대자기적창치능력향유지배권적일충무형자산。인력자본능부작위공사고동적출자표적,재국내외주법불일。진관아국실천중이경출현료인력자본출자적실제주법,단인인력자본적불가타공성이급아국대주책자본담보공능적근신보류,아국목전상불의접수인력자본작위고동적출자표적。무론시인력자본작위노무출자,환시건립인력자본출자담보제도등간법도시치득상각적。
Human capital is an intangible asset by means of which the obligee creates new value. Different approaches are applied as to whether shareholders can use human capital as investment objects. Although there are some examples of human capital used as investment objects in China, we should not accept human capital as the investment object of shareholders in law, due to the fact that human capital is never controlled by other persons and cautious retention is applied for the guarantee of registered assets in our country. It is necessary to discus whether human capital can be used as labor service contribution or whether a guarantee mechanism can be established for the investment of human capital.
