智力资本参与剩余分配的激励研究

The Participation of Intellectual Capital Into Residual Assignment Mativation

随着智力资本所有者越来越密切的参与公司治理,智力资本和企业价值的关系日益紧密、智力资本参与企业剩余分配的要求日益强烈,智力资本激活的关键问题越来越明显的体现是激励以知识型员工为载体的人力资本。在企业生命周期的不同阶段,智力资本参与企业剩余分配的特点也有所不同。体现在激励安排上就是建立作为智力资本载体的员工股份激励和股票期权激励为核心的薪酬机制。

As more intellectual capital owner participate in corporate govemance, they have a increasingly stronger desire to join the residual assignment, which closely ties intellectual capital with corporate value. The key to task to activating intellectual capital is to movitate knowledge-based human capital. Since at the different stages of enterprise life cycle intellectual capital varies its performance in the residual assignment, the motivation can be achieved by implementing knowldge- based staff incentive system and stock option incentive mechanism.