剩余收益能够间接分享吗?——基于终身教职制度性质的系统解释

Can the Residual Incomes be Shared Indirectly?:A Systematic Explanation Based on the Nature of the Tenure System

与企业剩余收益的直接分享不同,非营利性组织是通过剩余收益的间接分享对人力资本进行有效激励的。本文以美国大学的终身教职制度为例,运用人力资本理论和资产专有性理论对这一新的认识进行了深入的分析和证明,得到的核心理解是与众不同的:终身教职制度本质上是教师在非营利性条件下间接分享大学剩余收益的一种制度安排,终身教职后评估制度的出现不过是合约双方关于合约内容的动态调整;终身教职制度不等于终身雇佣制度,也不同于律师行"锁定"员工的"合伙人"制度;终身教职制度对于非终身教职教师而言是一种期权,对终身教职教师而言则是期权的实现;终身教职制度同时也是一种鼓励教师开展长期研究的风险投资机制,这种风险投资的成本与收益的长期均衡,不仅决定了终身教职制度监督机制的完善时机,也决定了不同学校的终身教职起点的差异;如果教师行为的难以监督性、教师人力资本的专有性以及大学的非营利性质不能得到根本的改观,终身教职制度就将一直存在下去。本文对上述认识的逻辑与实证检验表明,非营利性组织剩余收益间接分享观的认识是深刻的,它能够对有关终身教职制度的诸多问题给出逻辑一致的解释,这种"一致逻辑"或"逻辑一致"地内生出对我国大学制度设计和高等教育体制改革的启发意义,同时也为寻找蕴涵于营利性组织与非营利性组织制度差异背后的相似经济逻辑奠定了重要的理论基础。

Residual incomes(RI) in the corporation are generally shard directly. By contrast, nonprofit organizations(NO) realize effective incentive to the human capital via the indirect share of RI. Taking as an example the tenure system(TS)in American Universities, and by the use of the human capital theories and the proprietary theory, we have profoundly analyzed and proved this new realization. The kernel understanding we have got is different from that of other people.Our conclusions are as follows: the TS is, essentially, a system arrangement, by which teachers, under the condition of getting nonprofit, indirectly share the university RI; the appearance of the system of the Post-Tenure Review is nothing but the dynamic adjustment of the contents of the contract made by the two parties of the contract; the TS is not equal to lifetime employee system or to"partner system "in firms to keep the staff in the line of law; the TS is a kind of realization of option to non-tenured teachers; the TS is, at the same time, a kind of mechanism, of the risk investment,that encourage teachers to perform the long-term research; the long-term balance between the cost of the risk investment and that of benefits not only decides the timing of the perfection of the supervision mechanism of the TS, but also decides the difference of the starting point of the lifetime tenure in different universities; if the difficulties in the supervision over teacher's behavior, and the exclusiveness of the human capital of teachers, and the nature of non-profit of universities, cannot be radically changed, the TS will exist forever. The logic for the above-mentioned recognition and the empirical tests indicate that the cognition of the concept of the indirect share of the residual income in non-profit organizations is profound, and this cognition can give an explanation, in which the logic is the same, of many problems concerning the TS; the internal appearance of"the consistent logic"and"the logic being the same"have an enlightening significance for the design of the system of China's universities and for the reform of the system of China's universities and colleges, and the above- mentioned appearance has, at the same time, prepared an important theoretical ground for seeking the similar economic logic that his hidden in the difference between the system of getting profit and the system of the NO.