【摘要】 马克思认为,活劳动创造的剩余价值被资本家独占。本文指出,在马克思时代考察的古典企业,所有权与控制权合二为一,其剩余价值是由资本家独占的。但随着企业规模的扩大,企业发生了管理革命,所有权与控制权分离,资本家为解决随之而来的委托代理问题,企业的剩余必然会由资本家独占演变为在资本家、职业经理人和中低层员工之间进行分配。本文在分析了职业经理人的效用函数的基础上,比较了几个考核剩余的指标,认为可控边际贡献是较好的选择。更多还原

【Abstract】 Karl Mark believed that surplus value created by labour was monopolized by capitalist.The paper thinks surplus value in the classical firms was monopolized by capitalist because of the combination between proprietary rights and control.With the development of firms scale,there was evolution of management which led to the separation between proprietary rights and controlTo solve the following problem of principalagent,the residue in firm must be shared among capitalist,manager and labour force instead of being monopolized by capitalist.The paper compares several residue indications on the base of analysis of effective function of manager.The indication of the controlled marginal contribution maybe a good selection.更多还原