基于集体选择视角的企业价值创造及分配研究  

Study on the value creation and allocation of the enterprise based on the collective choice perspective

作　　者：杨春清 张亚新 方小枝[1] YANG Chunqing;FANG Xiaozhi;ZHANG Yaxin(Management department of Hefei University Hefei China 230601;School of management of Anhui Jianzhu University Hefei China 230009)

机构地区：[1]合肥学院管理系,中国合肥230601 [2]安徽建筑大学经济与管理学院,中国合肥230009

出　　处：《安徽建筑大学学报》2017年第5期90-96,共7页Journal of Anhui Jianzhu University

基　　金：安徽高校人文社会科学重点项目(SK2016A0782);安徽省教育厅优秀青年人才(重点)项目(gxyq ZD2017076);合肥学院人才科研基金项目(15RC20)

摘　　要：文章基于集体选择理论与合约性质理论,对企业增加价值创造分析框架进行了系统研究,在此基础上研究了新增价值的基本分配机理,该分析法以促进企业更高效的创造增加价值为目标,将企业利益相关者利益与增加价创造目标进行了协调研究。最后对基于合约性质推导的增加价值分配模式进行了检验,发现:该分配模式可以更好的促进增加价值的生产。Based on the theory of collective choice and the theory of contract nature,the paper studies on the mechanism of the analytical framework of enterprise’s value creation and the allocation of added value.Focusing on the target of enterprise’s creation of added value efficiently,the paper studies the coordination method between stakeholder’s interest and the target of added value creation.The paper tests the allocation model of added value which derives from the contract nature,finding that the allocation model can promote the production of added value.

关 键 词：集体选择 合约性质 增加价值 价值分配 

分 类 号：F230.3[经济管理—会计学]