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A Probe Into The Legitimacy Of Human Capital As Capital Contribution

Posted on:2020-12-13Degree:MasterType:Thesis
Country:ChinaCandidate:X WuFull Text:PDF
GTID:2416330590493321Subject:Law
Abstract/Summary:PDF Full Text Request
With the development of the economy,capital is funded from land,cash,and existing capital to intangible assets.Now is the era of knowledge economy,the source of knowledge is human,human capital as the most scarce resource to promote economic development.Chinese law does not prohibit human capital as a capital contribution or a contractual transfer.Although in China s practice。since 1999,human capital has been recognized as a form of capital contribution through local policies,but the effect is not satisfactory.Whether the right to use human capital is transferred as a capital contribution or a contract,the first problem to be confirmed is that human capital has the property of property and can enter the market.Secondly,according to the problems it presents,it is concentrated on evaluability and The issue of transferability is explored.This paper focuses on whether human capital is in line with property attributes,whether it is evaluative and transferable,and discusses the legitimacy of human capital as a capital contribution.This article begins with four parts:The first part of the question is introduced in a typical case to explore whether human capital can be used as capital contributed by the company to lead to problems and to explore.Starting from the evolution of property and the origin and development of human capital theory,it describes the meaning of property in different periods and the formation of human capital theory and the current research situation in China;and the circulation of human capital as property in the market,mainly from human capital.The status quo of capital contribution is elaborated.Explaining the above problems,which leads to the circulation of human capital as a property into the market is an irresistible trend,but it also presents many problems that need to be solved,especially whether human capital can be assessed and whether it can be transferred.The second part elaborates on the eligibility of human capital to become property,mainly from the necessity of becoming property,questioning its becoming property,and demonstrating the eligibility of the form of capital contribution.The third part explains the evaluation and transfer of human capital.The human capital is classified into intangible assets,and the evaluation method of intangible assets is applied to evaluate the value of human capital;the transfer ability of human capital use right is demonstrated from the interpretation of human capital s personal dependence.The fourth part mainly discusses the legal regulation of human capital.It mainly starts from the perspectives of company law,insurance law and labor law.It not only establishes the legal status of human capital,but also obtains legal recognition.However,due to the difficulty in assessing human capital itself,Specificity that is inseparable from the owner determines that human capital will have great obstacles in the process of market circulation.Therefore,the human capital is regulated from the perspective of different laws,so that it is practically feasib e.It is important to point out that the innovation of this paper lies in:Firstly,human capital is discussed as property,and the circulation of human capital in the market is transferred from two aspects and contracts,mainly to discuss the capital contribution of human capital;Secondly,human capital is classified into intangible assets.The method of intangible assets is used to estimate the specific method of intangible assets according to the characteristics of human capital itself.The comprehensive cost method,income method and option are at different stages.Conducting a comprehensive assessment;finally,the legal regulation of human capital is a regulation from a different perspective,not only recognizing its legal status and regulating its problems in market circulation.
Keywords/Search Tags:Human capital, Property, Investment, Evaluation, Transfer
PDF Full Text Request
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