技术型人力资本分享企业剩余索取权与剩余控制权的制度安排  

System Arrangement of Technical-type Human Capital Shares Residual Claim and Residual Control of the Firm

作　　者：袁建昌[1] 

机构地区：[1]吉林大学,吉林长春130022

出　　处：《科学管理研究》2005年第3期87-89,116,共4页Scientific Management Research

基　　金：国家社会科学基金项目(02CJY011)

摘　　要：技术型人力资本成为现代企业最重要、最稀缺、最难替代的生产要素之一,应该分享企业剩余索取权和剩余控制权。根据技术型人力资本高增值性、高异质性、高专用性、高风险性的特征,设计出符合其分享剩余索取权的制度安排有技术入股制、贡献报酬制、股票期权制、有限合伙制和创业者股权制等。技术型人力资本可通过参与共同治理来有效实现剩余索取权与剩余控制权的匹配。Technical-type human capital is among the most important,scarce and indispensable producing factors of the society.They should share the residual claim and residual control of the firm.We should design the sharing system in accordance with their high profitable,idosyncatical,special utility and risking characters,which includes technique-shared stock ownership,paying-by-contribution system,executive stock option,limited corpartnership,and founder stock ownership,etc.Technical-type human capital can match their residual claim and residual control by co-governing the firm with other type of capital.

关 键 词：技术型人力资本 剩余索取权 剩余控制权 

分 类 号：F273.1[经济管理—企业管理]