知识经济条件下重新构建企业内部收益分配主体的理论探讨

Discussion on Building the Main Body in Enterprise's Income Distribution under the Knowledge Economy

知识经济时代,财务观念的创新和财务目标的重新定位,为人力资本参与企业收益分配奠定了理论基础。但并不是所有的人力资本家都能有幸成为企业的主人,财务资本家选定经营管理者与其共同分享税后利润,为此形成了财务资本与知识资本组成的二元收益分配主体。

In the era of knowledge economy, innovative financial idea and the reorietation of financial management goal lay a theoretical foundation for participating thc capital of human resources in enterprise's income distribution. But not each capital of human resources can share the honor to become enterprise's master. It is when the financial capitalist decides on the managing operator to share the surplus that can form the main body of two parts in enterprise's income distribution that is made up of financial capital and knowledge capital.