基于利益相关者理论的收益分配模式研究

企业是由多个利益主体组成的,只有最大限度地实现各利益主体的目标,才能最终实现企业自身价值最大化目标。本文结合权益资本成本理论和人力资本产权理论,通过对现行收益分配模式进行分析,提出了利益相关者逻辑下的收益分配模式。

Study on Income Distribution Model Based on Stakeholders Theory

An enterprise is consisted of a series of stakeholders. Only by the achievement of the objects of stakeholders themselves,an enterprise can get the goal of value maximum. This article analyzes the current income distribution model and get the model of stakeholders participating based on equity capital cost theory and human capital property theory.