本文選題：人力資本 + 收益分配��； 參考：《哈爾濱商業(yè)大學(xué)》2014年碩士論文

【摘要】：社會(huì)的不斷進(jìn)步,經(jīng)濟(jì)的高速發(fā)展,人在其中發(fā)揮著至關(guān)重要的作用。在企業(yè)的生產(chǎn)經(jīng)營活動(dòng)中,人這一關(guān)鍵要素備受關(guān)注。從人力資源到人力資本,人在企業(yè)價(jià)值創(chuàng)造的過程中,所起到的作用日益凸顯。為了更好地對人力資本進(jìn)行激勵(lì),使企業(yè)獲得較高經(jīng)濟(jì)利潤的同時(shí),人力資本也獲得更大程度上的補(bǔ)償,人力資本參與到企業(yè)的收益分配已經(jīng)成為必然。因此如何進(jìn)行人力資本參與企業(yè)收益分配方式的選擇,使得不同類型的人力資本得到最優(yōu)的價(jià)值補(bǔ)償,已成為亟待解決的問題。 在充分借鑒和吸收前人學(xué)術(shù)研究成果的基礎(chǔ)上,對人力資本理論、企業(yè)收益分配理論進(jìn)行了梳理。通過對現(xiàn)階段人力資本情況、企業(yè)收益分配情況的分析,將人力資本、企業(yè)收益分配進(jìn)行層次劃分,人力資本分為經(jīng)營管理型人力資本、技術(shù)創(chuàng)新型人力資本、生產(chǎn)服務(wù)型人力資本,收益分配分為增值性收益、輔助性收益、補(bǔ)償性收益,通過將不同類型的人力資本與收益分配方式的組合,設(shè)計(jì)出了“多層次收益分配矩陣”模型,通過不同人力資本類型與收益分配方式的組合,實(shí)現(xiàn)了人力資本參與企業(yè)收益分配的層次性。采用案例分析的研究方法,以中糧生化能源(龍江)有限公司為研究對象,對其人力資本參與企業(yè)收益分配的現(xiàn)狀進(jìn)行分析,將“多層次收益分配矩陣”具體應(yīng)用到中糧龍江公司的收益分配活動(dòng)中,實(shí)現(xiàn)了在企業(yè)內(nèi)部不同類型人力資本參與收益分配時(shí)的選擇性,管理者能夠根據(jù)不同類型的人力資本在企業(yè)價(jià)值創(chuàng)造過程中貢獻(xiàn)的大小來確定其參與企業(yè)收益分配的方式的組合,從而提高了企業(yè)人力資本的管理水平以及薪酬激勵(lì)的效果。
[Abstract]:With the continuous progress of society and the rapid development of economy, people play a vital role in it. In the production and management activities of enterprises, the key element of human is paid close attention to. From human resources to human capital, people play an increasingly important role in the process of enterprise value creation. In order to encourage the human capital better and make the enterprise obtain higher economic profit, the human capital also gets the compensation to a greater extent. It is inevitable that the human capital participates in the income distribution of the enterprise. Therefore, how to choose the way of human capital participating in the enterprise income distribution and how to make different types of human capital get optimal value compensation has become an urgent problem to be solved. On the basis of drawing lessons from and absorbing the previous academic research achievements, the theory of human capital and the theory of enterprise income distribution are combed out. Through the analysis of the present situation of human capital and enterprise income distribution, human capital and enterprise income distribution are divided into management type human capital and technological innovation type human capital. Production and service type human capital, income distribution is divided into value-added income, auxiliary income, compensatory income. By combining different types of human capital and income distribution, this paper designs a "multi-level income distribution matrix" model. Through the combination of different types of human capital and income distribution, the level of human capital participating in enterprise income distribution is realized. By using the case study method, taking COFCO biochemical Energy (Longjiang) Co., Ltd as the research object, the present situation of its human capital participating in the enterprise income distribution is analyzed. The "multi-level income distribution matrix" is applied to the income distribution activities of Cofco Longjiang Company, and the selectivity of different types of human capital involved in income distribution is realized. According to the contribution of different types of human capital in the process of enterprise value creation, managers can determine the combination of their participation in the distribution of enterprise income, thus improving the management level of human capital and the effect of salary incentive.
【學(xué)位授予單位】：哈爾濱商業(yè)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F324;F272.92;F302.6

【共引文獻(xiàn)】

相關(guān)碩士學(xué)位論文 前1條

1 申晨;現(xiàn)代企業(yè)治理結(jié)構(gòu)研究[D];云南師范大學(xué);2013年

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本文編號：2011012