摘要
已有的企业理论,几乎都是基于行为合约展开的。但事实上,在我们称之为“企业”的组织中,大量的合约所规定的并非行为,而是行为结果,或一系列相关行为目标。90年代以来,人们开始在现代企业理论的框架内讨论企业制度、企业合约问题。但由于将企业定义为一组行为合约,相关的研究就围绕着行为合约展开,很少涉及目标合约。张五常根据香港的经验,基于风险和交易费用,讨论了“计件工资”这种最简单、最基本的目标合约。本文将沿着这个思路,并结合中国的经验,在对这两种合约的理论分析基础上,说明目标合约为什么在中国如此普遍,它们对中国企业的发展会产生什么样的后果。
Almost all the existing enterprise t heories are based on behavior contra ct.But in fact,in the organization we call enterprise,a l arge amount of contracts are not abou t behavior,but the outcome of be-havior,or a series of behavior targets.Since 90s,people have begun to di scuss enterprise institution,en-terprise contract under the frame of modern enterprise theory.Because e nterprise is defined as a compound of behavior contract,studies focus on it,rarely on target contract.Using Hong Kong' s experience,Zhang Wuchang has studied'payment on amounts of output ',the simplest and most basic target c ontract.This pa-per following this way and combining it with Chinese experience,analyze s these two kinds of contracts theo-retically and thus explains why targ et contracts are so popular in China a nd what effect will they have on the development of Chinese enterprises.
出处
《江苏社会科学》
CSSCI
北大核心
2003年第1期46-51,共6页
Jiangsu Social Sciences
基金
2002年度国家社科基金资助项目"国有企业目标责任制研究"阶段性成果。项目批准号为02BJY061.
