摘要
干股是人力资源资本化的表现形式,是知识经济社会中股份制新的发展,在一定程度上实现了劳动者的剩余索取权,具有积极和进步的意义。我国法律尚无关于干股的规定,这不利于干股的应用和干股股东权益的保护,需要加以规定。有限责任公司干股的法律实现方式是直接规定人力资本可以作为不计入公司注册资本的出资,并确定出资份额,干股股东凭出资份额享有股东权;股份有限公司干股的实现方式采用公司利润购买股份送给人力资源所有者的形式。
Free obtained share is the form of capitalizing human resource; it is new development of stock-holding system in knowledge economic society; and it to some extent embodies the laborer＇s surplus claim. So it distinguishes itself as positive and meaningful. Lack of special regulation about free obtained share in our country, however, makes our protection of its operation and its shareholder＇s profit difficult. The realization of free obtained share in limited liability company is by way of directly regulating human resource as its unregistered capital investment and setting the proportion of share, so that the shareholder of human capital can enjoy his right of shareholder. On the other hand, realization of free obtained share in limited company is by way of giving away company＇s stock which is purchased by profit to its shareholder.
出处
《中国社会科学院研究生院学报》
CSSCI
北大核心
2006年第5期78-83,共6页
Journal of Graduate School of Chinese Academy of Social Sciences
关键词
干股
人力资源
公司法
free obtained share, human resource, corporation law
