国外人力资本参与剩余收益分配模式比较及适用研究  

Foreign Human Capital Participation in the Remainder of Income Distribution Patterns Applied to Chinese Enterprises

作　　者：应永胜[1] 

机构地区：[1]福建商业高等专科学校,福建福州350012

出　　处：《福建商业高等专科学校学报》2007年第6期55-59,共5页Journal of Fujian Commercial College

摘　　要：本文首先探讨了人力资本参与企业剩余收益分配的理论基础,然后综合比较分析了国外现有人力资本参与企业剩余收益分配的各种模式。在此基础上,重点探讨了年薪制、股票期权计划和员工持股计划等模式在我国各种不同类别及发展水平的企业中的适用性。Based on the theory of human capital participation in the remainder of income distribution of the certain enterprise,this paper comprehensively compares and analyzes several models of the existing human capital participating in such kind of income distribution of foreign enterprises.By focusing on patterns of the annual salary system,and stock option plans as well as employee stock ownership plan,the writer aims to research the application of the remainder of income distribution patterns to Chinese enterprises of various types and different developing levels.

关 键 词：人力资本 剩余收益 模式 适用性 

分 类 号：F275.4[经济管理—企业管理]