企业增加价值分配指数研究

Study on Value-added Distribution Index of the Enterprise

基于利益相关者理论研究了企业增加价值分配问题,并尝试构建了企业增加价值分配指数模型,以安徽省上市工业企业为研究样本对该指数模型进行了实证检验,结果发现:(1)分配指数在理论上存在一个最优值;(2)分配指数接近最优值时,企业增加价值创造能力最佳。该指数与理想分配状态结合可以用来作为评价企业增加价值分配合理性尺度。

Based on stakeholder theory,this paper studies on the problem of value-added distribution of the enterprise.Attempts to construct the enterprise added value distribution index model, and give it empirical test based on listed industrial enterprises in Anhui province,finding:(1)that the enterprise value creation ability is the best when distribution index is close to the optimal value.(2)In theory there is a optimal value of distribution index.So we can use the distribution index along with idle distribution state for evaluation of rationality of enterprise's added-value distribution.