进入权理论视角的创新型企业共同治理研究  

Joint Governance of Innovative Enterprises:A Study Based on Access Theory

作　　者：唐衍军 TANG Yan- jun(School of Economics and Management, East China J iaotong University, Nanchang J iangxi 330013, Chin)

机构地区：[1]华东交通大学经济管理学院,江西南昌330013

出　　处：《北京交通大学学报（社会科学版）》2018年第3期50-57,共8页Journal of Beijing Jiaotong University(Social Sciences Edition)

基　　金：国家自然科学基金项目"会计师事务所合并;智力资本与审计质量"(71362008);江西省高校人文社科规划项目"进入权机制;事务所规模与审计质量"(GL1518)

摘　　要：创新型企业治理关键在于对人力资本专用性投资的激励与品牌声誉资源的维护。以进入权理论为基础构建创新型企业的共同治理机制,可通过剩余收益权分享、剩余控制权配置、风险共担、分工与授权等几个方面实现公平与效率。合作博弈模型分析表明:共同治理机制可实现企业内资源配置的均衡与稳定,能够对研发人员的专用性人力资本投资形成有效激励,对品牌声誉资源的有效利用与维护有助于保持企业的资源完整性。It is the maintenance of human capital that is critical to build an effective governance mechanism of innovative enterprises.A join governance mechanism based on access theory can achieve fairness and efficiency through residual earnings sharing,residual control allocation,risks sharing,distribution of work and authorization.The analysis of cooperative game model shows that the governance mechanism based on access theory is an effective resource allocation and special investment incentive mechanism,which is helpful for retention and maintenance of critical resources.

关 键 词：创新型企业 进入权 合作博弈 研发人员 共同治理 

分 类 号：F272[经济管理—企业管理]