企业分配模式:比较与选择

The mode of Enterprise Distribution: Comparison and Choice

文章系统地分析了英美国家为代表的"股东主导的分配模式"和德、日国家为代表的"利益相关者共享的分配模式",并对两种模式的不同特征进行了比较分析。在我国分配管理的制度环境下应当构建利益相关者的分配模式,各利益相关者应置于风险承担的同一顺序,不再区分分享的优先权或剩余权,根据其不同类型分别选择有差别的收益分享形式。

This paper compared shareholder-driven distribution mode in British and American countries with the stakeholders sharing mode in Japan and Germany systematically and shows that we should construct and develop the second mode according to the environment of distribution management. Every interest relation entities should afford risk under the same level rather than distinguish priority and right of overplus, choose profit distribution form through different types.