关于人力资源股权奖励运作模式的探讨  

On the Awarding Operation Pattern in Stock Rights of Human Resources

作　　者：蒋新苏[1] 

机构地区：[1]连云港职业技术学院,江苏连云港222006

出　　处：《连云港职业技术学院学报》2006年第1期14-16,共3页Journal of Lianyungang Technical College

摘　　要：股权奖励从表面上看是奖励方式的创新,实质上是企业所有权的重新分配,这表明人力资源逐步摆脱纯粹雇佣的地位,而以企业所有者的身份参与对剩余收益的分配。股权奖励的对象不是企业的所有员工,而是对企业发展作出突出贡献的技术创新者和管理创新者。用于奖励的股利,其资金来源应该是盈余转入,具体表现为以前若干年度经调整的税后净利润扣除财务资本必要报酬后的超额收益。人力资源股份化后,股权参与收益分配的对象不应该是净利润,而应该是经济增加值。Awarding in stock rights seems an innovation of modes and is actually redistribution of enterprise ownership, which reflects that human resources are gradually shaking off die pure status of being employed but participate in surplus benefit distribution as enterprise owners. Awards don＇ t belong to all staff but to technical innovators and administrative innovators. The awarded dividend should be the surplus, the excess earnings that mean previous years of adjusted net profit after taxes deducts necessary payment of accounting capital. After establishment of a full - fledged shareholding system of human resources, the subject of income distribution of stock rights should not be net profit but economic added value.

关 键 词：股权奖励 方案设想 经济增加值 

分 类 号：F271[经济管理—企业管理]