我国高新技术企业所有权分配体系配套改革研究  

Research on Reform of Distribution of Enterprises Proprietary Rights to Form a Complete Set

作　　者：曾爱青[1] 李世聪[1] 刘智勇[2] 

机构地区：[1]南京理工大学经济管理学院,江苏南京210094 [2]中南大学商学院,湖南长沙410083

出　　处：《中国工业经济》2004年第5期105-112,共8页China Industrial Economics

基　　金：国家社会科学基金项目"人力资本企业收益分配研究"(批准号02BJY056)。

摘　　要：我国部分企业所推行的人力资本参与企业收益分配的股权化改革效果并不理想,主要原因在于改革实施的方法存在问题第一,缺乏剩余控制权改革配套的企业剩余索取权分配单行改革,导致对经营者行为的严重失控;第二,很多企业的科技水平较低,人力资本贡献水平不高,暂时不适合进行人力资本股权化改革。本文针对我国高新技术企业的实际情况,通过设置虚拟股份和风险股对企业的剩余索取权分配体系进行了改革研究,通过对公司治理的机构改革对公司剩余控制权分配体系进行了配套改革研究。The cause of the effect of reform carried out in some enterprises of our country the human capital vests shared enterprises gaining by the ownership of a share isn't very good, is some problems of the method: firstly the lone reform of the contribution of surplus gaining rights lacking of the reform of the contribution of surplus control rights led to the managers out of control; secondly because the level of science and technology and the contribution of human capital is low in some enterprises, they didn't fit for the reform. So aiming at the high new science and technology enterprises's exact conditions, we took up a reform program to reform the contribution system of surplus gaining rights by setting up suppositional stock and risk stock, and the program to reform the contribution system of surplus control rights by the reform of company governance structure.

关 键 词：高新技术企业 公司治理结构 虚拟股份 配套改革 

分 类 号：F276.44[经济管理—企业管理]