企业技术创新的虚拟与实体产权激励  

Research on Technique Innovation by Hypothesized and Entity Property Right Incentive System

作　　者：童汝根[1,2] 尹鹏飞[2] 

机构地区：[1]广东技术师范学院会计学院,广东广州510665 [2]中国人民大学劳动人事学院,北京100872

出　　处：《技术经济与管理研究》2011年第4期35-38,共4页Journal of Technical Economics & Management

基　　金：教育部人文社科基金青年项目(编号:09YJC630039);广东省哲学社科"十一五"规划教育科研项目(编号:2009TZK163)

摘　　要：企业技术创新激励制度的核心是保护创新者的利益,产权激励制度是一种合理的方式。企业技术创新的产权激励制度设计原则是保证创新收益与风险的均衡。知识产权激励是产权激励的重要内容。对技术创新的产权激励不仅仅是企业内部人员的激励或者外围环境的激励,本文力图建立一个以企业作为分析边界的产权激励模式。对技术创新的产权激励从产权形式角度划分为虚拟和实体产权。企业主体虚拟产权包括以品牌价值增值权为体现的声誉收益权,企业内部成员虚拟产权体现为以影子股票或者股票期权等形式的远期剩余索取权。从企业边界角度,内部产权激励中股权激励包括虚拟股权激励和现实股权激励,外部产权激励包括政府的知识产权制度。此外,企业技术创新的产权界定与保护制度是虚拟与实体产权激励制度的保证。To protect innovation benefit is the core of Incentive system for enterprise technological innovation, property right institution is a reasonable way. The principle of property right institution is keep the innovation income and risk balanced. Intellectual property rights stimulation Incentive is an important part of property. The incentive system includes both enterprise interior personnel and external part. This paper argues an analytical frame by the enterprise＇s boundary. The property right incentive system divide into hypothesized and entity part. The core of enterprise hypothesized part is brand value added for prestige right, while residual claim for internal hypothesized property right incluedes shadow stock and stock option. From enterprise boundary angle, internal property right stimulation inclues hypothesized stockholder＇s rights and realistic part, while external part contains government＇s intellectual property system. In addition, to ascertain and safeguard property rights is the guarantee of hypothesized and entity property right incentive system.

关 键 词：技术创新 产权激励 虚拟产权 股权激励 

分 类 号：F273.1[经济管理—企业管理]