人力资本产权视野下的公司激励机制研究

Study on the Incentive Mechanism of Enterprises Based on the Human Capital Ownership

企业必须由多个产权主体分享企业所有权,其中剩余控制权与剩余索取权的对应是企业所有权安排的基本原则。文章在此基础上从产权纬度对企业激励机制进行了分析,提出激励机制的设计实际上是产权的有效安排问题。最后,对知识型员工、企业家、国企高管经营人员等不同属性的人力资本从物质激励、精神激励、文化激励等各个层面分别进行了激励机制的设计。

The ownership of enterprises should be shared by main bodies of property rights, among them, the correspondence of residual control-right and residual claim-right is a basic principle of the arrangement of enterprise ownership. Based on this, we analyzed the enterprises＇ incentive mechanism from the latitude of property rights, and proposed that the design of incentive mechanism is actually a issue of property rights＇ effective arrangement. Finally, to different human capital such as knowledgeable workers, entrepreneurs, management of state-owned business, we design the incentive mechanism separately for them from material incentives, sprint incentives and culture incentives.