人力资本参与国有企业收入分配的制度创新

【作者】 卫玲；

【导师】 李鼎新；

【作者基本信息】 西北大学 ， 政治经济学， 2003， 博士

【摘要】 人力资本是知识经济时代最为主动和最为关键的竞争要素。随着科学技术的进步，人力资本的地位在不断地提升。而且，随着企业制度由古典企业制度向现代企业制度的迈进，人力资本在企业价值创造中的作用也日益增强。随着人力资本地位的提升，人力资本必然要参与企业收入分配。从我国国有企业的分配制度来看，人力资本收益尚未在企业收入分配中得以充分体现。人力资本收益在个人收入分配中的体现和实现关系到我国人力资本的形成与积累，进而关系到我国经济发展的大局。保证人力资本的合理收益是完善我国收入分配理论与健全收入分配机制的内在要求。因此，研究国有企业人力资本参与企业收入分配的制度创新，不仅是一个重要的理论问题，而且是一个重大的实践问题。 本论文分为九个部分，重点研究了五个层次的问题。一是对传统的企业分配理论和分配制度进行了反思。在对中外经济学关于人力资本及其收入分配理论进行评述的基础上，研究了人力资本参与企业收入分配的理论依据与现实依据；二是人力资本在企业价值创造中的作用机制。从社会分工、人力资本的专用性、人力资本的群体性等方面分析了人力资本参与企业收入分配的一般作用机制。然后又采取比较分析方法研究了人力资本与非人力资本以及不同类型人力资本在企业价值创造中的作用机制；三是我国国有企业人力资本参与企业收入分配的制度障碍。从人力资本产权制度、企业家产权制度、企业收入分配制度的激励与约束不对称、人力资本会计制度等方面研究了国有企业人力资本参与企业收入分配的制度障碍；四是国有企业人力资本参与企业收入分配的制度设计。从国有企业收入分配的缺陷入手，按照现代企业人力资本参与企业收入分配的原则，将国有企业人力资本参与企业收入分配的制度设计为三个层次：补偿性分配层次、增值性分配层次、辅助性分配层次；并对人力资本参与企业收入分配的方式——经理年薪制和股票期权制的完善进行了具体的研究；五是国有企业人力资本参与企业收入分配制度创新的对策。提出要实现人力资本参与企业收入分配，必须完善国有企业人力资本参与企业收入分配的制度安排，进一步完善技术入股制度、经理年薪制和股票期权制度。 随着科学技术进步和企业制度的演进，企业家人力资本和技术型人力资本地位的提升，使得企业分配理论和分配制度不能适应现代企业制度的要求。现有企业的收入分配制度压抑了人力资本作用的发挥，存在着一系列的制度障碍。在客观上全社会没有建立起人力资本参与企业收入分配的理论分配原则。需要对国有企业的收入分配制度进行改革，建立起与人力资本地位提升相适应的以激励为主要特征的分配理论和分配制度。为了完善中国的现代企业制度，加快国有企业真正建立现代企业制度的步伐，需要重新设计与人力资本地位提升相适应的分配制度。并采取措施加强制度创新，建立适应人力资本要求的分配制度。更多还原

【Abstract】 Human Capital in the most active and critical competitive element in the era of knowledge economy. With the progress of sci-tech, the position of human capital is continuously improved. Meanwhile, with the progress of enterprise system from traditional enterprise system to modern enterprise system, human capital has witnessed a steady improvement in its function in the creation of enterprise value. With the improvement of the position of human capital, human capital will surely involved in the distribution of the income of the enterprise. From the perspective of the distribution system of the state-owned enterprises (SOEs), the benefit of the human capital has not been fully embodied in the income distribution of the enterprise. The embody and the realization of the human capital in individual income distribution contribute to the formation and accumulation, and even to the great prospect of the national economy. Ensuring the rational benefit of the human capital in the internal requirement for the bettering the theory of our income distribution and perfecting income distribution system. Therefore, the study of the innovation of the state-owned human capital involvement in the income distribution of the enterprise is not only an important theoretical problem but an important practical one.The dissertation consists of nine parts discussing problems at five levels. The first is to conduct reflections of the traditional enterprise distribution theory and distribution system. On the basis of the review of the theories about human capital and its income distribution theory by domestic and international economists, the dissertation aims to study the theoretical base and practical base of the human capital involvement in the distribution of the enterprise income. Secondly, the study deals with the function of the human capital in the creation of the value for the enterprise. From many respectives including social division of labor, the specialty of the human capital and the mass work of the human capital, the dissertation gives an analysis of the general function system of the involvement of human capital in the distribution of the enterprise income. Then, with a comparative analysis, it studies the functionalsystem of the human capital and non-human capital and other different kinds of human capital in the creation of the value of the enterprise. Thirdly, it aims to study the barriers in the system of SOEs’ invoh’ement in the distribution of the income of enterprise, from the perspectives including the system of human capital property right, system of entrepreneur property right, the stimulation of the system of the distribution of the income of enterprise, the imbalance of restriction and the system of and the accounting of human capital. Fourthly, the dissertation will discuss the designing of the system of the human capital of SOEs’ involvement in the income of the enterprise. From the setbacks of the distribution of SOEs, based on the principal of the involvement of human capital of the modern enterprise in the distribution of the income of the enterprise, it designs three levels for the system of the involvement of human capital of SOEs in the distribution of the income of the enterprise; compensation distribution level, added value distribution level and accessory distribution level. It also studies he the mode of human capital’s involvement in thedistribution of the income of the enterprise-the improvement of the annal-paysystem for the managers and the stock share system. Fifthly, it proposes some policies of the innovation of the involvement of SOEs in the system of distribution of the income of enterprise. It puts forward that the realization of human capital’s involvement in the distribution of the income of enterprise, a further arrangement of the system of human capital of SOEs in the distribution of the income of the enterprise should be made and further the system of technology stock, annal-pay system and stock system.With the development of sci-tech and the improvement of enterprise更多还原