权益报酬率反映了企业的盈利能力、营运能力和资本结构特征。

The owners profit ratio reflects the earning profit ability, operating efficiency and capital composition of the business.

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因此，对人才资本产权的内涵、特征及其结构等问题进行分析具有一定的现实意义。

So studying the problem of talent capital property right's meaning, character and structure has a practical significance.

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它不仅影响企业的资本成本和企业总价值，而且影响企业的治理结构和激励机制，进而影响企业行为特征和企业绩效。

It influences the cost of finance, the value of corporation, governance structure and incentive mechanisms and further influences corporation behavior characters and corporation performance.

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