共同治理_逻辑下企业剩余收益问题研究.pdfVIP

29 3 Vol29 N o3 2011 6 SCIENT IFIC MANAGEMENT RESEARCH Jun2011 : 1004- 115X(2011) 03- 0113- 04 共同治理逻辑下的企业剩余收益问题研究 12 3 张昭俊 , 马若驰 ( 1 武汉理工大学 经济学院, 湖北武汉 430070; 2 内蒙古工业大学 国际商学院, 内蒙古 呼和浩特 010051; 3 内蒙古大学 经济管理学院, 内蒙古 呼和浩特 010020) : 随着人力资本在经济发展中地位的逐渐提升, 企业理论由 股 至上走向 共同治理,剩余收益问题是 共同治理理论研究和应用进一步深入的关键问题之一通过对两种主要企业治理理论的分析, 在 共同治理逻 辑下界定了剩余收益的内涵以及范围, 提出了企业剩余收益分配的模式, 并对涉及的主要问题进行了讨论 :人力资本; 共同治理;剩余收益 : F240 : A Research on the enterprises residual income issues based on the Enterprise Co- governance Logic 12 3 ZHANG zhao- j un , MA Ruo- chi 1 School of Economics, Wuhan University of Technology, Hubei Wuhan 430070, China; 2 School of international business, Inner Mongolia University of Technology, Inner Mongolia Hohhot 010051, China;3 School of Economy Mangement, Inner Mongolia University, Inner Mongolia Hohhot 010021, China) Abstract: With the progressive upgrading of the status of human capital in economic development, theories of the firm are from the shareholders first to co- governance Residual income is one of the key issues on t he co - governance theoretical further research and applicat ion Based on t he analysis of t wo main corporate governance theories, this article def ines the meaning and scope of the residual income on the logic of co- governance , propo ses the distribut ion model about the enterprises residual income, and discusses the main issues involved Key words:human capital; co- governance; residual income , ,