共同治理逻辑下的企业剩余收益分配与会计改进

Co-governance The Allocation of Enterprises’Residual Income and Accounting Improvement

随着科学技术的发展,人力资本已成经济增长的源泉,而传统的股东至上模式已经不能合理反映企业剩余收益的分配,与之相对应的利润表与资产负债表结构也缺乏合理性。然而,学术界对人力资本是否应参与企业剩余收益分配和如何参与分配等问题,却有不同的看法。本文试从人力资本与物质资本的共同治理的观点出发,提出在知识经济社会中人力资本应获取企业的剩余收益索取权,参与企业剩余收益的分配,并就现有的会计等式及利润表和资产负债表提出改进意见,使其符合共同治理的逻辑。

As the development of modem technology, Human Capital now becoming the fountain of ecomomic growth.. The usual Shareholder-first Mode cannot rationally reflex the allocation of enrprises＇ residual income. What＇s more, the old income statement and balance sheet are lack of rationality. Academic circles however have different thoughts about whether human capital should join into the allocation of enterprises＇ residual income and how to allocate. This article start with the co-governance of human capital and physical capital. Then it turns out in the modem world, human capical should own the right of enterprise residual income, join in the allocation of residual income and offer suggestions to improve accounting equation, income statement and balance sheet, to make these accordance with current goal.