剩余控制权视角下激励与监督的效率涵义  

Implication on Efficiency Comes from Motivate and Monitor under Angle of View of Residual Control-right

作　　者：黄益新[1] 

机构地区：[1]安徽财经大学经济与金融学院,安徽蚌埠233041

出　　处：《皖西学院学报》2006年第3期41-43,共3页Journal of West Anhui University

摘　　要：本文认为在涉及两种以上财产的企业联合生产过程中,人力资本所有者拥有两种不同的剩余控制权。因此,研究企业的所有权问题应该同时考虑人力资本的实际剩余索取权和自然剩余索取权。富有效率的企业所有权安排需要兼顾这两种权利并且有针对性地运用监督和激励手段。Enclosed by the characteristics of property fight of manpower-capital, this thesis defines the concepts of practical and natural residual control-right of manpower-capital which exists in the contract of a firm while researching the problem of efficiency to arrange ownership of the firm. The different significance of monitoring practical residual control-right for practical residual claimfight and motivating natural residual control-right with natural residual claim-right toward the efficiency of arranged ownership of firm would be expatiated.

关 键 词：人力资本 剩余控制权 剩余索取权 

分 类 号：F270[经济管理—企业管理]