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既然人力资源是等同于企业物质资产的人力资产,人力资本与物质资本就同质,是企业财富的源泉,与物质资本一样应共同享有企业剩余资产的索偿权。
Since human resources are human assets equivalent to the material assets of enterprises, human capital and material capital are homogeneous and are the source of enterprise wealth. Like material capital, they should share the right of claim of surplus assets of enterprises.