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现代企业理论把企业视为非人力资本与人力资本的一系列合约的组合。企业内的人力资本可以分为一般人力资本和高级人力资本。作为企业的签约主体,一般人力资本所有者——“蓝领”工人——同样对企业拥有产权。同时由于一般人力资本所有者掌握着企业的执行性控制权。为使企业治理结构兼顾公平与效率,必须将企业的部分剩余索取权授予一般人力资本所有者,以激励提供劳动要素的产权主体。
Modern business theory treats the enterprise as a combination of a series of contracts that are not human capital and human capital. Human capital within the enterprise can be divided into general human capital and advanced human capital. As the contracting entity of the enterprise, the general human capital owner - “blue collar” worker - also owns the property right to the enterprise. At the same time as the general human capital owners hold the executive control of the enterprise. In order to balance the structure of corporate governance with fairness and efficiency, part of the residual claims of enterprises must be granted to the owners of general human capital in order to encourage the main body of property rights that provide labor elements.