企业内层级收入差距和企业绩效的关系——一个整体演进分析的框架  

Intra-firm Hierarchical Income Dispersion and Firm Performance

作　　者：刘长庚[1] 韩雷[1] 

机构地区：[1]湘潭大学商学院

出　　处：《中国人民大学学报》2011年第1期37-44,共8页Journal of Renmin University of China

基　　金：国家社会科学基金重点项目"国民收入初次分配制度改革研究(08AJL008)";国家社会科学基金一般项目"公平分配的微观基础(07BJL010)"

摘　　要：基于新古典和新制度经济学的个体经济分析,企业内层级收入差距是通过三种收益和三种成本来影响企业绩效的,最优的企业内层级收入差距就是实现成本最小化或收益最大化。基于整体和演进的分析,企业是一个可以演进的组织整体,是一个制度生产者,企业内收入差距是企业治理的一个控制变量,合理的企业内收入差距会促进企业向更高阶段演进。企业的产权结构决定了企业内收入差距的变化范围,对企业治理效率的提高起着决定性作用。在知识经济背景下,企业内合作要求更高,企业内收入差距应缩小,产权在企业内部要变得更加分散,从而达到效率和公平的统一。According to new classical and new institutional economics＇ individual analysis,intra-firm hierarchical income dispersion affects the firm performance through three kinds of benefits and three kinds of cost.The optimal hierarchical income dispersion is to achieve cost minimization or income maximization.While based on the overall and evolution analysis,the firm is an evolution organization as a whole and an institution producer.Intra-firm hierarchical income dispersion is a corporate governance control variables,a reasonable income dispersion will promote the firm to a higher stage of evolution.The property right structure which determines the range of the dispersion play a key role in corporate governance.In the context of the knowledge economy,intra-firm cooperation requirements are higher,income disparity should be reduced.Property rights in the firm should become more dispersed achieving the unity of equity and efficiency.

关 键 词：企业内层级收入差距 整体演进 绩效 产权 

分 类 号：F239.45[经济管理—会计学]