摘要
]企业是一种不完备合约的内在特征是企业所有权的存在,而人力资本和非人力资本的产权特征决定了企业所有权安排的合约形式,最优的合约安排是参与者之间不断博弈的均衡解。有效率的国有企业所有权安排是利益相关者共享式多边合约安排,剩余索取和剩余控制权会由集中对称安排不断趋向分散对称安排。
Enterprise is a kind of incomplete contract and ownership of enterprise comes from it. The contract of allocation ownership of enterprise is based on the merits of property rights of human capital and non-human capital. And the Pareto-efficient contract is a equilibrium result through dynamic games of all-parts. We point out that the effective allocation ownership of state-owned enterprise is correlative stakeholders all-parts corporate contract and the residual control and residual claim is allocated from concentration to collaboration distribution step by step.
出处
《审计与经济研究》
北大核心
2001年第2期60-63,共4页
Journal of Audit & Economics
关键词
不完备合约
企业所有权
人力资本
非人力资本
incomplete contract
ownership of enterprise
human capital
non-human capital
