摘要
本文对企业组织资本的概念进行了辨析,将组织资本的内涵确定为在生产经营和管理活动中,通过企业长期实践积累起来的,不依赖于个体而存在的内含于组织中的共享资源或资产。组织资本与企业的性质存在密切的联系,因为组织资本能降低交易成本,企业的产生、并购及多元化经营很大程度上都体现了组织资本的作用。在企业的生产经营活动中,组织资本同其他资本共同发挥作用,有效的组织资本能使企业实现资本和劳动力等资源的节约,因此,加强对企业管理者和员工的激励,促进组织资本的形成具有重要意义。
By differentiating and analyzing the concept of organizational capital of the enterprises, this paper defines the connotation of the organizational capital as the shared resources or assets in the production, operation and management activities, which are accumulated in the long-term practice of the enterprises, independent of any individual while included in organizations. There is a close relationship between the organizational capital and the nature of the firms, as the organizational capital can reduce the transaction costs. To a large extent, the organizational capital plays a role in the creation of enterprises, mergers and acquisitions, and diversified operation. In the production and operational activities, the organizational capital plays a mutual role with other capitals. And the effective organizational capital will enable the enterprises to save their capital, labor and other resources. Therefore, it is of great significance to enhance the motivation on the managers and the employees and to promote the formation of the organizational capital.
出处
《当代财经》
CSSCI
北大核心
2009年第6期66-70,共5页
Contemporary Finance and Economics
关键词
组织资本
企业的性质
激励
organizational capital
nature of corporation
incentive