摘要
对企业家人力资本进行有效激励是企业分配制度改革的永恒主题之一,当前国际比较流行的模式主要有三种:年薪制、股票期权和管理层收购,每种模式因企业所处的分配制度背景不同呈现出不同特点,其对企业家人力资本激励程度也相应有所不同,以美国、日本与德国为例分别对这三种模式进行考察,以期对我国企业深化分配制度改革及实施企业家人力资本激励提供国际视野和借鉴。
To effectively stimulate entrepreneur human capital is one of the eternal subjects for the reform of enterprise distribution system. At present, there are three popular international patterns: the yearly salary system, stock option and the management buy-out. Each pattern has its own characteristics for its different background of the distribution system, and presents different stimulation effect. This study takes US, Japan and Germany as examples to discuss these three kinds of patterns. The purpose of this study is to provide international viewpoint and reference for deepening the reform of distribution system and entrepreneur human capital stimulation in China.
出处
《石家庄经济学院学报》
2008年第4期48-53,共6页
Journal of Shijiazhuang University of Economics
基金
教育部人文社会科学研究项目(05JD630085)
安徽省自然科学基金研究项目(070416248)
安徽财经大学青年科研项目(ACK-YQ0722)
关键词
企业家人力资本
分配制度
年薪制
股票期权
管理层收购
entrepreneur human capital
distribution system
yearly salary system
stock option
management buy-out