产权范式的企业收益分配问题研究  

Enterprise Income Distribution from the Perspective of Property Rights Paradigm

作　　者：张荣武[1] 沈庆元[1] 

机构地区：[1]广东商学院会计学院,广东广州510320

出　　处：《财经理论与实践》2012年第4期69-73,共5页The Theory and Practice of Finance and Economics

基　　金：国家社科基金(10CGL043;11CJY013);中国博士后科学基金(20090461016);教育部人文社会科学研究项目(11YJA630026)

摘　　要：文章以产权理论为基石,重点研究了产权范式的企业本质观;产权范式收益分配制度是收益分享还是收益独占;产权范式收益分配的效率与公平。研究表明:现代企业是产权契约联结体;产权范式的企业收益分配是物质资本所有者、人力资本所有者和社会资本所有者的收益分享制而不是物质资本所有者的收益独占制;产权范式的企业收益分配不仅能提升企业生产要素配置和使用效率,而且有利于确保收益分配公正合理、产权平等保护和机会均等。The nature of a corporate has been discussed from the perspective of the property rights paradigm.Income distribution is the way of income sharing or the way of income taking？ Dose the principle of income distribution incline to efficiency or to fairness？ The results show that modern firms are the nexus of contracts.Moreover,income distribution is the way of income sharing among physical capital owners,human capital owners and social capital owners instead of the way of income only taking by physical capital owners.In addition,the income distribution from the perspective of property rights paradigm not only can promote the distribution efficiency and utilization efficiency of the production factors,but also can better protect fair distribution,and achieve equality of property rights and opportunity.

关 键 词：产权范式 收益分配 效率与公平 

分 类 号：F275[经济管理—企业管理]