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通过对企业收益分配理论的回顾,笔者发现“剩余收益独享”和“剩余收益共享”都存在不同程度的局限性。据此,本文提出在企业整体价值创造的基础上依据企业收益分配的矛盾本质去分析、研究和解决问题,协调企业收益分配,激励企业利益相关者生产要素的投入,以达到优化和合理配置企业财务资源,尽最大可能促进企业生产高效开展的目的。
Through the review of the theory of corporate income distribution, the author finds that there are some limitations in “residual income exclusive ” and “residual income sharing ”. Based on this, this paper proposes to analyze, research and solve the problems based on the contradictory essence of the enterprise income distribution based on the overall value creation of the enterprises, to coordinate the distribution of the enterprise income and to stimulate the input of the production factors of the enterprise stakeholders so as to optimize and rationally allocate the enterprises Financial resources, to the greatest extent possible to promote the efficient production of enterprises to carry out the purpose.