| “共同治理”逻辑下的企业剩余收益问题研究 |
| |
| 引用本文： | 张昭俊,马若驰.“共同治理”逻辑下的企业剩余收益问题研究[J].科学管理研究,2011,29(3). |
| |
| 作者姓名： | 张昭俊 马若驰 |
| |
| 作者单位： | 1. 武汉理工大学经济学院,湖北武汉 430070;内蒙古工业大学国际商学院,内蒙古呼和浩特 010051
2. 内蒙古大学经济管理学院,内蒙古呼和浩特,010020 |
| |
| 基金项目： | 内蒙古哲学社会科学规划项目 |
| |
| 摘 要： | 随着人力资本在经济发展中地位的逐渐提升,企业理论由"股东至上"走向"共同治理",剩余收益问题是"共同治理"理论研究和应用进一步深入的关键问题之一。通过对两种主要企业治理理论的分析,在"共同治理"逻辑下界定了剩余收益的内涵以及范围,提出了企业剩余收益分配的模式,并对涉及的主要问题进行了讨论。
|
| 关 键 词： | 人力资本 共同治理 剩余收益 |
Research on the enterprises residual income issues based on the Enterprise Co-governance Logic |
| |
| ZHANG zhao-jun
,
MA Ruo-chi.Research on the enterprises residual income issues based on the Enterprise Co-governance Logic[J].Scientific Management Research,2011,29(3). |
| |
| Authors: | ZHANG zhao-jun MA Ruo-chi |
| |
| Abstract: | With the progressive upgrading of the status of human capital in economic development,theories of the firm are from the "shareholders first" to "co-governance".Residual income is one of the key issues on the "co-governance" theoretical further research and application.Based on the analysis of two main corporate governance theories,this article defines the meaning and scope of the residual income on the logic of "co-governance ",proposes the distribution model about the enterprises residual income,and discusses the main issues involved. |
| |
| Keywords: | human capital co-governance residual income |
| 本文献已被 万方数据 等数据库收录！ |
|
