基于人力资本的公司剩余控制权分配改革研究  

Research on the reformation of company surplus controlling rights division based on the theory of human capital

作　　者：曾爱青[1] 刘智勇[1] 

机构地区：[1]中南大学商学院,湖南长沙410083

出　　处：《科技与管理》2007年第1期114-116,共3页Science-Technology and Management

基　　金：国家自然科学基金资助项目(70572108);社会科学基金资助项目(06BJY059)

摘　　要：随着企业管理难度加大和科技水平提高,“股东至上”模式下的公司治理体系已经不太适应企业发展的需要,通过对现行公司治理模式存在的缺陷分析,结合企业发展的现状,对公司治理进行了改革设想,认为企业应充分发挥人力资本的作用,让人力资本所有者充当公司治理的主体。With the enterprises management getting more and more difficulty and science and technology of enterprises making great progress,the company governance system under the mode of ＂stockholders is the greatest＂ is no longer fit for the development of enterprises. We analyze the shortcomings of the existing company governance system,design the reforming direction of the company governance,and analyze the present development situation of the enterprises. At the same time,we think that it is very important to make full use of human capital, and the owners of human capital should be the entity of the company governance.

关 键 词：人力资本 物力资本 剩余控制权 公司治理 

分 类 号：C961.9[经济管理—人力资源管理]