【作者】 刘蕾；

【导师】 姚立根；

【作者基本信息】 河北工程大学 ， 管理科学与工程， 2007， 硕士

【摘要】 随着生产力发展,以信息技术和网络技术为核心的新经济(也称后工业经济或知识经济)日趋活跃,人力资本的价值创造力日益凸现,以人力资本为主体的企业产权从无到有,由朦胧到清晰,进入学者们的分析视野,并推动着企业制度的创新。我们应顺应时代的发展潮流,积极开展制度创新和市场建设,科学设计方案、引导和促进这种企业制度的形成和发展,实现企业产权在人力资本所有者与非人力资本所有者间的合理分配。基于人力资本产权的视角,本文主要研究人力资本所有者参与企业所有权安排的问题:首先,文章在评述学术界对企业所有权的界定基础上给出本文企业所有权的概念,并对企业所有权安排的涵义及分配原则加以解释;其次,从企业性质及人力资本与非人力资本共同承担企业风险、共同创造企业财富入手,分析人力资本参与企业所有权安排的原因,提出人力资本应分享企业所有权;第三,在给出企业所有权模型的假设与函数的基础上,建立基于人力资本的企业所有权博弈模型,通过对企业所有权模型的边际分析得出两类资本所有者最优化问题的海赛矩阵;通过对模型的静态博弈纳什均衡分析得出企业所有权安排应考虑的因素;通过对模型的解的分析得出临界所有权,即人力资本所有者与非人力资本所有者应获取的企业的所有权的合理份额;第四,描述企业所有权安排的完全信息及不完全信息动态博弈过程,并对博弈结果进行分析;第五,建立人力资本参与企业所有权安排的合作博弈模型,讨论了合作博弈下的企业所有权配置方案。第六,建立人力资本贡献评价指标体系,构造判断矩阵,采用层次分析法对各类人力资本的贡献进行计量以此作为企业收益分配的依据,并举实例进行了说明;第七,基于人力资本的视角,分析了我国公司治理普遍存在的问题及上市公司存在的问题,并提出优化对策。本研究对我国企业员工激励方案的设计及公司治理的完善具有一定的借鉴意义。更多还原

【Abstract】 Along with the development of productive forces, new-economy (named post industrial economy or knowledge economy) is active day by day, which looks information technology and networking as cores. The value creativity of human capital enterprises increasingly. We should comply with tide of age development. We should carry out the system innovation and the market construction positively, design proposal scientifically, guide and promote this enterprise system form and develop, and then realize the rational distribution of enterprise property between human capital and inhuman capital. Based on human capital ownership views, this article mainly studies on the question of the arrangement of the enterprise ownership. Firstly, based on the academic definition of the enterprise ownership, this article gives owner’s definition, and explains the meaning of the arrangement of the enterprise ownership and the principle of distribution. Secondly, starting with the nature of enterprise, human capital and non-human capital assume the risk and create wealth together, this article analyses the reason of human capital’s participation in arrangement of the enterprise ownership, and then puts forward that human capital should participate the arrangement of the enterprise ownership. Thirdly, the paper establishes the static model of enterprises ownership. Through the marginal analysis, the Nash equilibrium analysis and the critical ownership analysis of the model, the paper solves the question of arrangement of the enterprise ownership. Fourthly, the paper analyzes the course of the dynamic game model for complete information and incomplete information of the arrangement of the enterprise ownership. Fifthly, the paper establishes the cooperative game model between human capital and non-human capital, and discusses the plans of arrangement of the enterprise ownership. Sixthly, the paper studies how to assign enterprise’s surplus income between different human capitals using AHP. At last, this article analyzes the defect of our countries’listed companies at present, and then proposes some measures and plans of innovation.更多还原