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认识和把握企业性质是研究企业收入分配的基础。基于对企业性质的一种新认识:企业是要素产权与企业产权之交易契约的履行过程,本文从企业产权(而非要素产权)的视角,诠释企业创立、生产经营、收入分配的企业产权逻辑,探寻企业收入分配及其形式的企业产权本质,构建一种“四位一体”产权公式:四类所有者(投资人、经理人、职工、政府),分别依据四类企业产权(直接价值产权、直接物质产权、个体间接物质产权、国家间接物质产权),索取四类企业收入(利息、薪金、工资、税收),研究企业收入分配合理化的测算依据,试图从理论上探讨不合理企业收入差距的根源,力图促进实践多视角地探索企业收入分配制度改革的新方案。
To understand and grasp the nature of a firm is the basis for studying the distribution of corporate income. Based on a new understanding of the nature of the enterprise: the enterprise is the fulfillment process of the transaction contract between the property rights and the enterprise property rights. This article interprets the enterprise property rights logic of the enterprise establishment, production management and income distribution from the perspective of the enterprise property rights (not the elemental property rights) , Explores the income distribution of enterprises and the nature of their property rights, and constructs a “four in one” property right formula: four types of owners (investors, managers, workers and government), respectively, based on four types of enterprise property rights Value property rights, direct material property rights, indirect property rights of individuals, indirect material property rights of the state), obtain the income of the four types of enterprises (interest, salary, salary and tax revenue), study the basis for calculating the rationalization of income distribution of enterprises, and attempt to theoretically investigate the unreasonable enterprises The source of income disparity, trying to promote the practice of multi-perspective to explore the new program of enterprise income distribution system reform.