企业所有权分享主体的探讨

企业所有权分享主体的安排存在两种不同的理论流派:一种是"物质资本股东至上"理论,强调企业所有权由物质资本所有者单方面拥有;另一种是基于人力资本理论,认为企业所有权应该由物质资本和人力资本所有者共同分享。随着知识经济时代的到来,技术资本在企业中的重要性日益突出,我们提出了由物质资本、人力资本、技术资本所有者共同分享企业所有权的理论。

Analysis of the main sharing body of ownership of enterprises

There are two different theories for arrangements of the main sharing body of ownership of enterprises: a theory "physical capital shareholders first" emphasis that ownership of enterprises should be owned unilaterally by the owner of the physical capital;another is based on human capital theory,that the ownership of enterprises should be shared by the owner of physical capital and human capital.With the coming of the era of knowledge economy,technology capital in the enterprise is becoming more important.We propose a theory that physical capital,human capital,technological capital owners should share ownership of enterprises.