山西票号身股制对现代企业的启示

身股并不是普通意义上的股份,仅仅是一种分红权。简单说就是基于一种身份而享有的参与收益分配的权利。"身"是身份,"股"是分享的比例。身股分为顶身股和故身股,顶身股的特点是,身股和银股并重。出资者为银股,出力者为身股,即经营者可以凭借"人力资本"入股,与资本所有者共享经营利润。山西票号的身股制对当代企业的运营与管理起到了不容忽视的启发和借鉴作用。     

清代晋商的股俸制

清中叶以来,晋商在商号、票号中盛行着一种股俸制。这一制度的实施,对于晋商的资本集中和改善经营管理,均起了一定作用。本文试就这一制度的内容、由来、作用作一探讨。 晋商的股俸,又称股分。股俸有正本、副本之分和银股、身股之别。所谓正本,即财东的合约投资,每股几千银两到一万银两不等,可按股分红,但无股息;副本,又称护本,是财东除正本外又存放商号或票号的资本,只得利息,不参加分红,也不能随意抽取。所谓银股,即财东投入商号或票号的资本;身股又称顶生意,即不出资本而以人力顶一定数量的股俸,按股额参加分红。清人徐珂说:“出资者为银股,出力者为身股”。     

晋商顶身股制中的信任合作机制分析

顶身股制作为晋商一种成功的劳资组织形式以及员工参与机制,在晋商的发展中起到了重要的作用,顶身股制的核心在于其中所建立的信任合作机制。但其中也存在一些固有的缺陷,如它是一种个人信任而非制度信任、缺乏多层次的合作体系等,这对于现代企业职工参与制度的完善具有一定的借鉴意义。     

基于现代企业理论对晋商的分析

晋商股份制不仪是一种经营管理制度，从广义上讲也是一种企业制度。因为晋商的经营活动大多通过某种组织的形式进行，虽然在当时没有类似“企业法”等法律予以认可和保护，但在功能和目的上具备了作为一个“企业”的特征，即在生产、流通、服务等领域中从事某种相对固定的商品经济活动，通过提供某种商品或劳务来实现盈利，进行自主经营、实行独立经济核算。当我们从企业的角度看待晋商的经营组织时，就会发现其有一套企业制度。应用现代企业理论将晋商股份制与一般传统的企业制度进行比较，挖掘、归纳出它的三大创新之处，即资本组织和收益分配形式上的“股份化”、企业产权的多重分割、企业组织结构的层级化。     

晋商接班人选择及其启示——解读晋商东掌制度

晋商开创了人身顶身股制度，在所有权与经营权的分离上，晋商的推行极为彻底。本文从委托代理理论视角解析晋商东掌制度，探寻晋商接班人选择的根源及其存在的问题，反思晋商接班人选择对我国家族企业接班人选择的启示。     

从近世中外社会演变看晋商股份制的意义

19世纪20年代之初,第一家山西票号日升昌成立时,就实行了完全彻底的两权分离制度。它的资本组织就是股份制。它的源头是明代晋商的伙计制、东伙合作制,与西方殖民主义的经济渗透没有渊源关系,很有中国特色。其先进性在于:无论是资本的股份制、还是资本所有权与资本经营权的两权分离,抑或是人才资本股(即身股)等,都走在世界前列。尤其是其组织原则在引导社会良性发展方面创立了一项社会良性循环发展原理。至今在世界经济发展史上依然具有非常先进的历史和现实意义。     

晋商管理思想及其对现代企业管理借鉴意义研究

晋商管理思想即晋商在明清时期前后500多年的长期经营过程中,逐步探索和制定出来的一套行之有效的管理思想。它体现了以人为本的管理制度,具体包括掌柜负责制、人身顶股制、号规严密制、用才唯贤制、本地人约束管理制等。晋商虽已退出了历史舞台,但是对于晋商管理思想的研究一直没有中断过,在现代企业经营管理中,晋商管理思想仍有许多值得借鉴的地方。     

公有制经济中的个人资本

公有制经济中的个人资本刘世义党的十四届五中全会《决定》明确提出，＂允许属于个人的资本等生产要素参与收益分配．＂因为参与收益分配的前提与基础是允许个人资本对经济的投资。这对参与公有制经济投资与分配的个人资本而言，无论在理论上、政策上，还是法律上都是一个...     

推进企业股份化的金融对策选择

<正>为了加快企业股份化进程,充分发挥股份制在国民经济中的巨大作用,作为与企业尤如“鱼水”关系的银行部门,应抓住机遇,深化改革,加快发展,着力为企业创造一个宽松、和谐的金融环境。 第一、加强对股份制实施全过程的监督与管理。实行股份制,资产评估是一项很重要的基础性工作。资产评估的准确与否,直接关系到国家、集体和个人股权的合理界定和收益分配,也直接影响到银行信贷资金的安全、流动、增值和回归。因为企业的全部资产(固定资产和流动资产)主要是靠银行贷款“支撑”而积累起来的。因此,银行部门很必要主动介入企业股份化的全部过程,积极协助有关部门做好清产核资、划分股权等项工作,落实好债权债务,确保     

试析早期晋商资本运营中的制度创新

本文运用新制度经济学的理论来分析晋商经营制度的效率性。在崛起初期 ,晋商根据经营环境的变化而不断地在制度上进行创新 ,创立贷金制、朋合制和伙计制 ,并为股份制的形成奠定了基础。这时 ,晋商经营制度具有高度灵活性和较强可变性 ,从而促进了晋商的发展。     

我国房地产税制的现状及改革构想

房地产税制是维护房地产市场公平竞争，实现国家对房地产业宏观调控的有力杠杆。然而，我国现行的房地产税制却存在税费不分、税制不统一、税制结构不合理等诸多问题。严重影响了其对房地产业应有的宏观调控作用。因此，适时地推进房地产税制的改革应是当务之急，应统一内外税制，合理界定税费的范围，建立统一、规范、合理的房地产税收体系。     

The Change in Productive Efficiency in Telecommunications in the United States

The question addressed here is whether the adoption of incentive regulation, which has become an important regulatory tool in the telecommunications industry in the USA, has resulted in a change in the technical efficiency of local exchange carriers in the USA. After providing an overview of the nature of incentive regulation, a methodology for measuring technical efficiency and its change is introduced. This is a multiple-output/multiple-input distance function approach to measuring technical efficiency. The results of implementing this approach for 19 local exchange carriers for the 1988-2001 period indicate that in the production of local service, intrastate toll/access service, and interstate access to local loops, there was no change in technical efficiency between the 1988-1990 period and the 1991- 2001 period, something that incentive regulation was specifically designed to promote.     

西部地区人力资本投资与知识化发展

人力资本投资在推动知识化发展的过程中存在自增强机制，通过促进人力资本保值增值，进行人力资源合理配置，改善配置环境和配置政策、完善配套措施，有助于充分发挥这一机制的功能，从而实现西部地区知识化发展。     

Age Discrimination in Employment in Canada

Issues pertaining to age discrimination in employment in Canada are analyzed with a view toward highlighting lessons that may be learned from the Canadian experience—an experience that is taking on increased policy importance. Reasons for the increased attention to age discrimination issues are outlined, followed by a portrayal of the age discrimination legislation and court interpretations in Canada, especially as they pertain to mandatory retirement. Enforcement aspects are discussed, as is the evidence on age discrimination in employment and the effectiveness of legislation with respect to age discrimination and mandatory retirement. The article concludes with a discussion of the lessons to be learned from the Canadian experience, especially with respect to the poorly understood but complicated relationship between age discrimination and mandatory retirement. Policy recommendations for strengthening age discrimination legislation are also outlined. (JEL J14 , J24 , J71 )     

Inequalities in Income Distribution in Slovenia

This article presents an empirical analysis of income distribution based on income tax data for Slovenia in 1991-2000. It presents evidence of rising inequalities in income distribution (gross income, gross wages and pensions). These results are supported by coefficients of variation, Gini coefficients and by the Lorenz curves. Inequalities increased rapidly in the 1991 to 1993 period. After a significant decrease in 1994 and a steady increase from 1995 to 2000, the peak value from 1993 was not surpassed. Atkinson's requirements for dominance comparisons are not violated. Inequalities are also present in the distribution of the benefits of economic growth among income groups.     

上海生态农业发展影响因素研究

文章分析了上海生态农业发展的影响因素,并利用计量模型进行检验,认为影响上海生态农业发展的主要因素有农业基础设施、农业劳动力资源、农业产业化水平、农业科技实力状况。     

Public participation in forestry in Turkey

Recently public participation in forestry has been seriously considered in Turkey. Participation is however quite a challenge for a country with a long tradition of top-down management and a strong bottom-up dependence on public provisioning. In such a setting, it may not be surprising that the experiences with public participation in forestry in Turkey are mixed. There are some positive initiatives like the creation of farmer's cooperatives and NGOs, but their role is quite limited and small of scale. This paper is bringing together different views based on existing studies in Turkish related to Turkey's experience with implementing public participation in forestry.     

Inter-enterprise arrears in economies in transition

In the context of economies in transition, the paper argues that an excessive liquidity squeeze could throw the economy into a persistent state of low economic activity. In such bad equilibrium, enterprise transactions become largely demonetized, with a chain of arrears, a form of involuntary credit, spreading over the entire system. The empirical analysis of the Romanian experience seems to support the view advanced in the paper.