论薪金的本质  

The Essence of Salary

作　　者：李全伦[1] 

机构地区：[1]中南财经政法大学公共管理学院,湖北武汉430073

出　　处：《上海师范大学学报（哲学社会科学版）》2013年第5期24-30,共7页Journal of Shanghai Normal University(Philosophy & Social Sciences Edition)

基　　金："企业预算劳动报酬的指导性依据:一种调控初次收入分配的政策选择"(11BGL032);教育部哲学社会科学研究后期资助一般项目:"企业收入分配的基本结构与测算依据研究:一种四维企业产权视角"(08JHQ0048)

摘　　要：从企业产权角度考察,在企业家才能被投入企业的过程中,经理人以转让企业家才能(一种要素)产权为代价,换取一种企业产权(即直接物质产权,含薪金索取权)。每位经理人都是企业直接物质产权的所有者,其占有份额,取决于企业家才能的质量和数量,并体现在经理人任职岗位的等级差别上。薪金,取决于经理人占有企业直接物质产权的份额以及行使企业直接物质产权的行为与结果,与经理人的岗位配置、绩效考评、薪金结构等共同构建的激励机制有关。From the perspective of enterprise property rights, while the entrepreneur＇ s talent has been invested into an enterprise, a manager achieves enterprise property rights at the cost of transferring his entrepreneur talent. Every manager is the holder of the direct substantial property rights of the enterprise, whose share is based on the quality and quantity of the entrepreneur＇ s talent. Salary is decided on mangers＇ share of direct substantial property rights of the enterprise and the performance and resuh of enforcing enterprise＇ s direct substantial property rights, which is related to the incentive mechanism

关 键 词：薪金 企业家才能 直接物质产权 报酬 

分 类 号：F404[经济管理—产业经济]