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机构地区:[1]山东大学(威海)商学院,山东威海264209 [2]山东大学管理学院,山东济南250100
出 处:《中国海洋大学学报(社会科学版)》2014年第5期73-78,共6页Journal of Ocean University of China(Social Sciences)
基 金:山东省社会科学规划项目"企业高管薪酬分配确定机制与结构优化研究--基于人力资本价值视角"(13CGLJ13);国家自然科学基金项目"上市公司高管激励契约配置与协同--基于多层次情境因素的研究"(71272120)
摘 要:针对企业家的收入分配,提出将企业家人力资本价值分为内在性人力资本、产出性、社会性三类价值形态,以企业家人力资本价值为收入分配的核心基础,构建企业家人力资本、收入分配和企业成长的作用机理模型。并实证分析企业家人力资本价值对薪酬分配的影响,结果显示,企业家产出性人力资本对企业家薪酬分配具有显著正向影响;内在性人力资本对薪酬的影响呈现较大差异性;社会性人力资本与企业家薪酬不相关或负相关。企业家薪酬分配应以人力资本价值作为核心依据,并注重体现企业家人力资本不同价值形态的互动效应,实现企业家长期性的人力资本价值,最终促进企业持续稳定成长。For entrepreneurs" income distribution, entrepreneurs' human capital is divided into three class value form of internal, productive and social human capital. Taking entrepreneurs' human capital value as core base for income distribution, we build a role mechanism model of entrepreneurs' human capital, income distribution and enterprise growth, and make an empirical study of the effect of entrepreneurs" human capital on income distribution. The results show that entrepreneurs" productive human capital has a significant positive impact on their income distribution, and that internal human capital shows large differences in its impact on their income, and that social human capital has unrelated or negative correlation with entrepreneurs" income. Entrepreneurs income distribution should take the value of human capital as a core basis, and pay attention to reflecting the interaction of different entrepreneurs" human capital value, and realize the long-term value of entrepreneurs" human capital, and ultimately make business grow continuously and steadily.
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