不同产权制度的企业剩余分配比较研究论文.docVIP

ABSTRACT Surplus is a fundamental reason of the enterprises’ existence and development. As an economic organization, enterprises has two basic economic functions: First, the production function-providing value to the community ； Second, the distribution function-distribution of income to factor owners the. As a distribution units, the residual assignment in the enterprise influence the participant’ status quo, also has an impact on all relevant parties’ enthusiasm and the cooperative attitude, thus, in turn it decide the size of surplus. Therefore, the residual assignment not only is the targ