要素资本产权制度下企业劳动者初次分配共享收益权益配置研究  

Research on the Equity Allocation of Enterprise Workers Obtaining Shared Benefits in the Initial Distribution under the Property Rights System of Factor Capital

作　　者：傅玲[1] FU Ling(Xiangtan University,Xiangtan,Hunan 411100)

机构地区：[1]湘潭大学,湖南湘潭411100

出　　处：《怀化学院学报》2024年第5期79-87,共9页Journal of Huaihua University

基　　金：湖南省社会科学基金项目“要素资本产权视角下实现共享发展的初次分配路径研究”(22YBA073)。

摘　　要：单一物质资本产权下的收益分配制度,是初次分配中产生劳资收入差距拉大、两级分化严重的根本原因,也是实现共享发展和共同富裕的制度阻碍。要素资本产权制度是一种合作共赢、风险共担的现代企业制度,是初次分配实现共享发展的产权基础、重要制度和法律保障。鉴于人力资本定价困难,人力资本产权难以践行的现状,运用财务理论和方法,设计了一套人力资本测度和产权量化方案,统一不同要素资本的确认和计量基础,并构建了要素资本产权制度下的权益配置方案。物质资本所有者和劳动者(人力资本所有者)凭借各自资本对企业的投入方式,相应地获得应有的收益权和控制权,实现初次分配公平和效率的统一。企业劳动者通过获取岗位工资和增值收益,实现“发展成果人民共享”的目的,并助力达到共同富裕的目标。The income distribution system under the single material capital property right is the fundamental reason for the large income gap between labor and capital in the initial distribution,and the serious polarization between the two levels.It is also an institutional obstacle to achieving shared development and common prosperity.The property rights system of factor capital is a modern enterprise system of cooperation,win-win,and risk sharing.It is the foundation of property rights,an important system,and legal guarantee for achieving shared development through initial allocation.Given the difficulty in pricing human capital and the difficulty in implementing human capital property rights,this paper applies financial theory and methods to design a human capital measurement and property rights quantification plan,unifies the recognition and measurement basis of different factor capital,and constructs an equity allocation plan under the factor capital property rights system.Material capital owners and workers(human capital owners),relying on their respective ways of investing capital in the enterprise,obtain their deserved rights to income and control,achieving the unity of fairness and efficiency in initial distribution.Enterprise workers achieve the goal of“sharing the fruits of development with the people”and achieve the goal of common prosperity by obtaining working wages and value-added benefits.

关 键 词：共同富裕 要素资本产权 初次分配 共享发展 

分 类 号：F046[经济管理—政治经济学]