摘要
首先,对传统身股制度的缺点进行了分析,并提出了新型身股制度;基于身股对职业生涯即将结束的高级雇员的约束力量减弱的不足,建议到期时按一定的比例转化为实际的股权,或是继续保留一定的身股;最后,对新型身股制度在家族企业继承中的有效性等方面进行了讨论。
In this paper,based on the analysis of its disadvantage,a new designed body-stock is introduced. The advantage that the human capital participates in dividends is retained. The current income and body-stock shares can be transformed into each other. When the body-stock expired, a certain proportion can be transferred into the actual stokes,or maintained as a certain proportion of body-stock shares. Some discussions are also introduced to analyze the feasibility of the new style of body-stock in the generation succession of family enterprises.
出处
《科技与管理》
CSSCI
2008年第3期52-54,共3页
Science-Technology and Management
关键词
身股
家族企业
代际传承
body-tock
family enterprises
hereditary succession