论人力资本分享企业剩余索取权的合理性

企业剩余索取权的安排是公司治理理论的争论热点.当前的公司治理结构存在制度上的缺陷,人力资本所有者缺位是现行公司治理结构缺乏效率的根源.给予人力资本所有者平等的产权地位,让人力资本所有者拥有企业所有权是完善公司治理的必由之路.本文从人力资本的产权特征、企业成长阶段、知识经济的发展、财富的创造等多方面论述了企业人力资本所有者应拥有剩余索取权,并分析了人力资本产权化对公司治理重点转变的影响.

Rationality of Human Capital Sharing Residual Claim Right of Enterprise

The deployment of firm's residual claim is the key point among the discussion of corporate governance.It has institutional limitations in the corporate governance structure,which means the absence of the owner of human capital is the cause that leads to inefficiency of corporate governance structure.From this point,giving the owner of human capital the equal status of property right and the real controlling right and residual claim,is the only way for improving corporate governance.This paper chooses the pr...