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人力资本参与企业收益分配,是企业中人力资本与物质资本博弈的产物,要素的稀缺度、在生产中的贡献、退出成本、承担风险能力和要素禀赋构成双方谈判力的组成部分。在不同的行业中、不同类型的企业、企业成长的不同阶段和不同的企业治理结构下,人力资本和物质资本谈判力不同,决定了人力资本参与企业收益分配的条件不同。一般而言,资本和技术密集型行业、公司制企业、企业成熟阶段和衰落阶段、市场导向型治理结构中,比较适合实施人力资本参与企业收益分配制度。但也不能够完全排除个别企业的特殊行为。
The contribution of human capital to the distribution of enterprises is a product of the game between human capital and material capital in enterprises. The scarcity of factors, contribution to production, exit costs, risk-taking ability and factor endowments form part of the bargaining power of both parties. In different industries, different types of enterprises, different stages of business growth and different corporate governance structures, different human capital and material capital bargaining power, determines the human capital to participate in the distribution of business income under different conditions. In general, capital and technology-intensive industries, corporate enterprises, mature and decline phases of enterprises, and market-oriented governance structures are more suitable for the implementation of the system of human capital participating in the profit distribution of enterprises. But it can not completely rule out the special behavior of individual enterprises.