摘要
世界经济步入知识经济时代后,专业服务企业逐渐占据经济舞台中央,其重要性愈发凸显。研究其内涵、性质、边界以及治理目标这四大经济性质也更为迫切和重要。同时,由于人力资本密集以及业务专业化特性导致外部所有者主导的外部治理在专业服务企业中弊端诸多,需要进一步研究基于专业服务企业的特性,剖析内部治理适用于专业服务企业的理论基础,并探讨利润分享、晋升、分工这三大内部治理机制的运作机理。
As the world goes into the era of knowledge economy, professional service firms (PSFs) gradually take the central economic stage, whose significance is more obvious and protruding. This paper studies the economic nature including definition, character, boundary and governance goals on the basis of elaborating the practical significance of the professional service firms. PSFs' intensive human capital and business specialization, leading to the external governance that dominated by outside shareholders has too many disadvantages in those PSFs. This project starting from the characteristics of PSFs, discusses the theory of internal govemance that apply to the PSFs, and do some researches about the operating mechanism of three parts of internal govemance mechanisms : profit-sharing, promotion and division. The final part of the paper is a commentary conclusion.
出处
《社会科学》
CSSCI
北大核心
2014年第11期59-68,共10页
Journal of Social Sciences
基金
广东省哲学社会科学"十二五"规划一般项目"投资银行治理研究"(项目编号:GD13CYJ01)
广东省哲学社会科学规划项目"知识密集型服务企业治理机制研究"(项目编号:GD13XGL41)的阶段性成果
关键词
知识经济
专业服务企业
企业性质
内部治理
治理机制
Knowledge Economy
Professional Service Firms
the Nature of the Firm
Internal Governance
Governance Mechanism