“共同治理”逻辑下的企业剩余收益问题研究

Research on the enterprises residual income issues based on the Enterprise Co-governance Logic

随着人力资本在经济发展中地位的逐渐提升,企业理论由"股东至上"走向"共同治理",剩余收益问题是"共同治理"理论研究和应用进一步深入的关键问题之一。通过对两种主要企业治理理论的分析,在"共同治理"逻辑下界定了剩余收益的内涵以及范围,提出了企业剩余收益分配的模式,并对涉及的主要问题进行了讨论。

With the progressive upgrading of the status of human capital in economic development,theories of the firm are from the ＂shareholders first＂ to ＂co-governance＂.Residual income is one of the key issues on the ＂co-governance＂ theoretical further research and application.Based on the analysis of two main corporate governance theories,this article defines the meaning and scope of the residual income on the logic of ＂co-governance ＂,proposes the distribution model about the enterprises residual income,and discusses the main issues involved.