创新型企业人力资本参与收益分配研究
Study on Building a Human Capital Involving Profit Distribution Model for Innovative Enterprises

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。
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 difference 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 parameters, 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.