“义利并重”:中国古典企业的共同体式身股激励——基于晋商乔家字号的案例研究  

Pursuing Both Righteousness and Interests: Community-based ShenGu Equity Incentive of Chinese Classical Enterprise: A Case Study Based on Shanxi Merchants QiaoJiaZiHao

作　　者：胡国栋[1,2] 王天娇 Hu Guodong;Wang Tianjiao(School of Business Administration.Dongbei University of Finance and Economics;Center for Management Philosophy and Organizational Ecosystem,Renmin University of China)

机构地区：[1]东北财经大学工商管理学院 [2]中国人民大学企业管理哲学与组织生态研究中心

出　　处：《管理世界》2022年第2期188-207,239,共21页Journal of Management World

基　　金：国家自然科学基金青年项目“《贞观政要》与领导纳谏行为:基于经典诠释的本土化理论建构”(基金号:71702024);国家社会科学基金后期项目“儒家伦理与后现代组织”(基金号:21FGLB031)的资助。

摘　　要：以股东利益至上为治理逻辑的现代股权激励制度,具有物质报酬本位和短期行为色彩,难以从根本上打造企业与员工的利益共同体。如何避免股权激励中的机会主义行为并长期激发员工的组织认同感以促进企业可持续发展,是现代企业面临的重要治理难题。基于社会嵌入理论,本研究运用建构扎根理论对乔家字号身股激励进行理论挖掘,乔家字号以儒家共同体思想为社会价值观基础,以儒家义利观为商业伦理,将情感、信任等社会因素嵌入于经济组织之中,其身股激励形成了构建"地缘文化共同体—社会身份共同体—经济利益共同体"的生成路径,在此基础上抽象出中国古典企业的共同体式身股激励以"价值生成—制度耦合—利益强化"为逻辑进路的内在机理。本研究深化了对于中国古典企业股权激励制度的认识,对于修正股权激励以物质利益为本位进行理性计算的制度逻辑,从社会嵌入角度改进企业治理方式和员工持股办法具有启发意义,有助于解决员工激励的稳定性、综合性与长期性问题。The modern equity incentive system, which takes the shareholder primacy as the logic of governance, has the material compensation primacy and the short-termism. It is difficult to build the interest community of enterprises and employees. How to avoid the opportunism in equity incentive and stimulate the employees’ organizational identity to promote the sustainable development of the enterprise is an important governance problem facing modern enterprises. Based on the Social Embeddedness Theory, this study uses the constructing grounded theory to carry out theoretical excavation on QiaoJiaZiHao equity incentive. With Confucian community thought as the basis of social values and Confucian concept of righteousness and interests as the commercial ethics, the QiaoJiaZiHao embedded such social factors as emotions and trust into enterprise organization, and its ShenGu equity incentive forms the generation path of constructing " regional cultural community-social identity community-economic interest community", on which the Chinese classical enterprise community-based ShenGu equity incentive is based on the logical mechanism of "value generation-systematic combination-benefit enhancement". This study deepens the understanding of the equity incentive system of Chinese classical enterprises. It is instructive for correcting the logic of equity incentive system based on rational calculation and material compensation primacy, improving the way of corporate governance and employee shareholding from the perspective of Social Embeddedness Theory. It also helps to solve the stability, comprehensiveness and long-term problems of employee equity incentive.

关 键 词：乔家字号 义利观 共同体 股权激励 建构扎根理论 

分 类 号：F272.92[经济管理—企业管理]