企业收入分配的基本结构与测算依据:一种四维企业产权视角

On Framework and Basis of Enterprise Income Allocation:An Angle from Enterprise Property

认识和把握企业性质是研究企业收入分配的基础。基于对企业性质的一种新认识:企业是要素产权与企业产权之交易契约的履行过程,本文从企业产权(而非要素产权)的视角,诠释企业创立、生产经营、收入分配的企业产权逻辑,探寻企业收入分配及其形式的企业产权本质,构建一种"四位一体"产权公式:四类所有者(投资人、经理人、职工、政府),分别依据四类企业产权(直接价值产权、直接物质产权、个体间接物质产权、国家间接物质产权),索取四类企业收入(利息、薪金、工资、税收),研究企业收入分配合理化的测算依据,试图从理论上探讨不合理企业收入差距的根源,力图促进实践多视角地探索企业收入分配制度改革的新方案。

For making research on enterprise income distribution, it is the groundwork that we should understand and grasp the enterprise nature. This essay based on a new acquaintance about the enterprise nature, i. e. Enterprise is a perform process of exchange contract about enterprise property rights and factor property rights. So from the point of enterprise property rights rather enterprise property rights logic in enterprise founding, than factors property rights, this essay explained the production operation and income distribution, and then traced out the essence of enterprise property rights about the income distribution and its forms, and finally constructed a quatemity property formula, i.e. Four kinds of owners （investor, manager, employee and government） claim respectively four kinds of enterprise income （bonus, salary, wage and taxation）, in accordance with four kinds of enterprise property rights （direct value property, direct material property, individual indirect material property and national indirect material property）. Moreover, this essay researched the measuring and calculating basis of enterprise income justified distribution, and discussed the root of unconscionable gap on enterprise income distribution, and groped for the new reformation projects about enterprise income distribution system.