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按要素分配与按劳分配的企业产权逻辑

The Logic of Enterprise Property Rights Based on Distribution According to Production Factor and Distribution According to Work
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摘要 从企业产权(而非要素产权)的视角,研究了按要素分配和按劳分配在按照企业产权分配原则上的内在联系和逻辑一致性。四种企业收入分配的参与者以自身的优势要素换取企业产权,凭借各自拥有的产权类型和所占份额的多少获取相应的转移价值,基于按要素分配原则测算具体数额;同时又凭借其拥有的企业产权投入生产性的"活劳动",从而创造了企业新的价值并参与分配,基于按劳分配原则测算具体数额。 From the perspective of EPRs,this paper studied the internal relation and logical consistency between the distribution according to factors and the distribution according to work on the allocation of EPRs.Four kinds of business participants in the income distribution exchange enterprise property rights with their own advantage factors,and obtain the corresponding transfer value by virtue of their own property types and shares,calculate the specific amount based on the principles of distribution according to production factors;at the same time they put their own EPRs to in the productive "living labor",thereby create new value for the enterprise,then participate in the distribution and calculate the specific amount based on the principle of distribution according to work.
作者 黄龙燕
出处 《广西财经学院学报》 2010年第6期54-57,100,共5页 Journal of Guangxi University of Finance and Economics
关键词 企业产权 按要素分配 按劳分配 enterprise property rights(EPRs) distribution according to production factor distribution according to work
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