【作者】 姜敢闯；

【导师】 陈晓红；

【作者基本信息】 中南大学 ， 管理科学与工程， 2002， 博士

【摘要】 近几十年来，新制度经济学因为其企业理论关于企业激励的研究而成为当代经济学的主流学派；管理学更是从来就着力于企业激励问题的研究。所不同的是，前者根据“经济人”假设，着重“委托——代理”框架下的“经理人”激励机制问题的研究；后者则在“现实人”行为分析的基础上，侧重研究“雇佣”关系下“雇”对“佣”的激励方法与措施。本文综合运用经济学与管理学理论，以企业整体为研究对象，在重点研究现代企业具制度意义的激励“体制”与“机制”的同时，分析指导现代企业激励的措施与方法；基于激励目的，全面考察了企业外部制度环境、内部制度安排、治理机制、组织结构、激励特征等，对现代企业激励进行了一般性的推论。 企业理论通过对企业形成和企业性质的分析，探究了什么是最优激励结构及如何建立的问题。通过对文献的综合分析可知，无论是交易费用理论、产权学派、或代理理论，都强调剩余索取权与剩余控制权对激励的作用，而产权涵括了剩余索取权与剩余控制权，对激励问题最具意义。本文沿用了企业契约理论说，并认定产权是企业合约中的最高合约。在这一合约下有众多子合约，分别对剩余索取、控制、转让及行使等权力进行了“约定”。因此产权结构对企业激励结构的建立起根本性的作用。 管理激励理论在历经了“恐吓与惩戒”---“奖赏”----“工作中的奖赏”等发展阶段后，形成了以研究“激励特征”为核心思想；强调营造激励环境，诱导自我激励，顾及公正公平、建立企业文化，尤其注重组织激励的现代管理激励理论。在对当代管理激励理论进行了全面的回顾后可知，以个体绩效为激励根据的激励理论日益丰富和完善，而将个体置身于群体中时，“平均主义”或“差距悬殊分配”会带来“去激励”效应。文中引入“公平差别阀”概念，强调在一定限度内的差距分配。补偿理论是综合各种管理激励理论的实践性应用理论。相对于报酬理论强调交易概念，补偿理论强调激励概念，认为不仅应对员工为企业所做的贡献给予回报；还应对员工过去的学历、技能、经验等给予补偿；对员工及其家庭未来的生活、学习、发展等进行保障。它包括经济补偿与非经济补偿。 组织既是对产权的一种阐释和体现，又是将资源置于某种中央控制下的集合。本文从企业组织制度、企业组织管理结构、企业生产作业组织三个方面，进行了基于激励目的的研究与设计。建立了基于激励目标的企业组织制度创新——“分享制”的模型与结构框架：运用博弈论的方法证明了“分享制”是对两种极端情况：支租制和支薪制的帕累托改进；总结归纳了现代企业沿激励目标组织管理结构创新的方向，即扁平化、合作、以人为本;提出了可根据目标、制度、.领导方式、任务和环境等的差异性而借鉴的几种组织形式。传统生产组织管理中浓厚的雇用义化、等级制度和狭隘分工等，人为地设置起了人与人之间的不平等关系和劳资对立情绪，是现代社会组织激励的巨大障碍。本文提出以团队“并行生产”的模式改进传统生产组织，使每个员工都具有基本技能，共同的目标，激发进取精神，促进合作。 通过对一个准企业的形成进行分析，文中进一步讨论了人力资本与非人力资本在企业中的合约关系与各自的地位。提出产权是企业内各要素使用权的最高合约，在产权合约下有两个基本的子合约，即剩余索权安排子合约和剩余控制权安排子合约的观点。这一观点打破了财产所有权与企业所有权的对应关系，使企业所有权与控制权基于激励目的的分割成为了可能。建立了产权分割模型，按剩余索取权和控制权的分割程度，将产权组合成五种可能的基本类型，分析了这五种类型的特征和均衡解。最后，在以产权合约激励为核心的基础上，结合组织设计、补偿计划等激励途径，构建了对企业权益层、经营层、操作层等全面激励的企业整体激励框架。 当前，产权改革中人力资本价值的体现、企业治理结构与激励、经理层激励等问题是上述理论应用于国内企业改革的重点与难点。文中通过对国有企业各制度模式的比较与国内企业改革的几种模式分析，得出了靠政府来经营国有企业早已不能适应经济环境的要求，不能保征经济效率的优化的结论;同样，依靠承包经营、租赁经营、资产经营等经营制度的改革也不能从根本上改变企业产权结构，构造有效的激励机制。国企改革的方向是产权改革，出于激励目的的产权改革即是赋予人力资本，特别是企业家人力资本产权。人力资本价值体现包括产权安排、控制权的配置、赋予优先索取权与选择权等。 从企业治理结构的角度来看，企业制度与目标、所有权集中度、控制权的配置及约束机制等，对企业的激励具有规定性的意义。企业目标是企业行为的动机，是一切激励的出发点，而各国企业目标有显著性差异。文中认为，国内以国有企业为主，而国有企业应根据行业、历史、社会作用等做出目标判断。通过对所有权集中度的两种极端情况分析可知，当股权分散时，对企业激励与约束机制提出了极高的要求，股权集中时，大股东具有监督的激励，同时有牟取私利压榨小股东的激励。在对各国企业所有权集中度比较的实证分析中发现，对所更多还原

【Abstract】 Over the past decades, new institutions economics is turning into the main school of contemporary economics by reason of its research on enterprise incentive in the theory of the firm; the study of administration is always keeping its focus on incentive of enterprise. The difference between them is the former focuses its research on incentive mechanism of "managers" under the framework of "Principal-Agent" based on the hypotheses of "economic person", and the latter emphasizes particularly on the methods and measures applied by "employers" which are incentive to "employee" under the relationship of "employers-employees" based on the analysis of behaviors of "real person". By means of integrating the theory of economics with the theory of administration and taking entire enterprise as the object of research, this paper stresses its research on incentive "system" and incentive "mechanism" which bear institution significance in modern enterprises. At the same time, the paper analyses the incentive methods and measures, which are practiced in modern enterprises; it also fully reviewed the exterior system environment, interior system arrangement, governance mechanism, organization structure and characteristics of incentive of enterprises grounded on the purpose of incentive. It draws general inferences about incentive of modern enterprise.Theory of enterprise explored what the best incentive structure is and how to establish such a structure by analyzing the forming and nature of the firm. By synthetically analyzing the related literature, we can know that all schools no matter the theory of transaction cost, property right school or the agency theory emphasize that residual claim right and residual controlling right play important role in the incentive of enterprises, but property right bears the most important significance in incentive of enterprise for it contains both the residual claim right and residual controlling right. The paper followed the theory of enterprise contracts and property right is held as the supreme contract among allenterprise contracts. There are many subcontracts under the property right contract that "stipulate" residual claim right, residual controlling right, residual transference right and the right of performing respectively. Thus the structure of property right plays a fundamentally role in the establishment of incentive structure of enterprises.Through the development stages of "intimidation and reprimand" --"premium" - "performance related premium", administration theory of incentive has developed into modern administration theory which takes the research of "incentive characteristics" as its kernel thought, puts the emphasis on the construction of incentive environment, inducement of self-incentive, consideration of justness and impartiality, constitution of enterprise culture and of all things the construction of organization incentive. By retrospection comprehensively the development of modern administration theory of incentive, we find that the incentive theory which takes the individual performance as the basis for conducting incentive is becoming increasingly rich and perfect, and that "equalitarianism" or "great disparity distribution" when placing individuals into collective will create "negative incentive" effect. The paper introduced the concept of EDT~"Equity Difference-Threshold" which emphasizes disparity distribution in certain limitation Compensation theory, which synthesizes all kinds of administration theory of incentive, is the application theory with practice significance. Different from reward theory which emphasizes the concept of bargain, compensation theory which puts its emphasis on the concept of incentive suggests that enterprises should not only reward for employee’s contribution to enterprise but also compensate for employee’s past educational qualifications, technique, experience and guarantee the living, study and development of the employees and their family members in the future. The compensation includes economic compensation and non-economic compe更多还原