【摘要】 本文从制度经济学的角度 ,试图将制度作为资本要素构建制度资本理论的分析框架。从制度的不同分类得出不同的制度“所有权”的主体 ,既而根据不同的表现得到制度资本的利润分享机制。最后运用制度资本理论分析真实世界———税收、企业家高额收入以及政府的转移支付等更多还原

【Abstract】 From the viewpoint of New Institutional Economics, the author tries to construct a Framework of Institutional Analysis of Institutional Capital Theory. When institutions have been taken as an element of capital, a sharing mechanism of gain has been set up after analyzing the varying character of every ownership and institution. The author also discusses the foreground of this theory, and applies it to a re understanding of some concepts of taxation, super returns of entrepreneurs and the transferring payment of the government.更多还原