产权范式的企业收益分配问题研究
    点此下载全文
引用本文:张荣武,沈庆元.产权范式的企业收益分配问题研究[J].财经理论与实践,2012,(4):69-73
摘要点击次数: 707
全文下载次数: 57
作者单位
张荣武,沈庆元 (广东商学院 会计学院广东 广州510320) 
中文摘要:文章以产权理论为基石,重点研究了产权范式的企业本质观;产权范式收益分配制度是收益分享还是收益独占;产权范式收益分配的效率与公平。研究表明:现代企业是产权契约联结体;产权范式的企业收益分配是物质资本所有者、人力资本所有者和社会资本所有者的收益分享制而不是物质资本所有者的收益独占制;产权范式的企业收益分配不仅能提升企业生产要素配置和使用效率,而且有利于确保收益分配公正合理、产权平等保护和机会均等。
中文关键词:产权范式  收益分配  效率与公平
 
Enterprise Income Distribution from the Perspective of Property Rights Paradigm
Abstract:The nature of a corporate has been discussed from the perspective of the property rights paradigm. Income distribution is the way of income sharing or the way of income taking? Dose the principle of income distribution incline to efficiency or to fairness? The results show that modern firms are the nexus of contracts. Moreover, income distribution is the way of income sharing among physical capital owners, human capital owners and social capital owners instead of the way of income only taking by physical capital owners. In addition, the income distribution from the perspective of property rights paradigm not only can promote the distribution efficiency and utilization efficiency of the production factors, but also can better protect fair distribution, and achieve equality of property rights and opportunity.
keywords:The property rights paradigm  Income distribution  Efficiency and fairness
查看全文   查看/发表评论   下载pdf阅读器