基于二元产权的共同治理机制研究  

A Study of Mutual Governance Mechanism on Dualistic Property Rights

作　　者：马广林[1] 胡春晖[1] 

机构地区：[1]中国海洋大学管理学院会计学系,山东青岛266100

出　　处：《中国海洋大学学报（社会科学版）》2013年第6期37-44,共8页Journal of Ocean University of China(Social Sciences)

基　　金：山东省社会科学规划研究项目"行为价值管理研究"(08JDC038);"需求导向的异质性;创新型会计人才柔性培养机制研究"(11CGLJ26);"基于行为科学的企业价值自发驱动机制研究--以管理会计为核心"(12CKJJ07);中央高校基本科研业务费专项资金资助项目"价值驱动导向下的人力资本产权制度研究"(201013062)

摘　　要：二元产权制度安排通过对人力资本要素价值创造潜力的挖掘和释放驱动企业价值高效增长,是知识经济时代理想的产权制度安排。传统公司治理机制不适应于二元产权制度,二元产权制度下的三源价值影响力场决定,治理模式必须由股东单边治理转向要素资本所有者共同治理。共同治理模式蕴含共同决策机制、共同制衡机制、激励引导机制和社会治理补充机制。在这一治理模式下,人力资本投资者、物力资本投资者和债务资本投资者以产权保护为核心目的,通过对决策、制衡、监督和约束等环节的深度参与,从根本上改善了公司治理环境、提高了公司治理效率,成为驱动企业价值的重要制度资源。The dualistic property rights system is a perfect property rights system arrangement in an era of knowledge economy. The arrangement can tap creative potential of value elements of human capital and promote high growth of enterprise＇s value. The conventional mutual governance mechanism is not fit for dualistic property rights system. The influencing magnetic field of three genetic values determines governance mode. The shareholders＇ unilateral governance mode must turn to owners＇ mutual governance of central capital. The mutual governance mode contains mutual decision-making mechanism, mutual check and balance mechanism, incentive mechanism and complementary mechanism of social governance. In this governance mode, owners of human capital, material capital, and debt capital have become an important resource of institution in driving enterprise value. Their leading aim is to protect property rights, while at the same time they involve themselves in decision-making, mutual check and balance, supervision, and restriction so as to improve conditions and efficiency of corporation＇s governance.

关 键 词：人力资本 二元产权制度 三源价值影响力场 共同治理 

分 类 号：F275[经济管理—企业管理]