国企人力资本参与收益分配的研究

湘潭大学硕士学位论文国企人力资本参与收益分配的研究姓名：唐淑文申请学位级别：硕士专业：企业管理学指导教师：彭原200605014512346ABSTRACTMankindhadsteppedintoin21stcentury,theknowledge-economyisdevelopedrapidly,marketcompetitionbecomemoreandmorefierce.Thefactorplayingadecisionrolehasalreadyturnedfromtraditionalcapitalstrengthtothepersonwhohastechnicalability,sohumancapitalhasbecomethemostactiveandcriticalcompetitiveelementintheeraofknowledgeeconomy.Withtheprogressofsci-tech,thepositionofhumancapitaliscontinuouslyimproved.Meanwhile,withtheprogressofenterprisesystemfromtraditionalenterprisesystemtomodernenterprisesystem,humancapitalhaswitnessedasteadyimprovementinitsfunctioninthecreationofenterprisevalue.Withtheimprovementofthepositionofhumancapital,humancapitalwillsurelyinvolvedinthedistributionoftheincomeoftheenterprise.Fromtheperspectiveofthedistributionsystemofthestate-ownedenterprises(SOEs),thebenefitofthehumancapitalhasnotbeenfullyembodiedintheincomedistributionoftheenterprise.Theembodyandtherealizationofthehumancapitalinindividualincomedistributioncontributetotheformationandaccumulation,andeventothegreatprospectofthenationaleconomy.Ensuringtherationalbenefitofthehumancapitalintheinternalrequirementforthebetteringthetheoryofourincomedistributionandperfectingincomedistributionsystem.Themaincontentofthisstudiesincludes:First,lessonsfromwesternhumancapitaltheory,pointoutthatthehumancapitalisthecreatoroftheenterprisewealth.So,itmustsharethedistributionofincomeoftheenterprise.Thesehaveestablishedthetheoreticalfoundationforhumancapitalsharingincomedistributionofenterprises.Secondly,intheeraofknowledgeeconomy,innovativefinacialideaandthereorientationoffinancialmanagementgoalhaveestablishedtheobjectivefoundationforhumancapitalparticipatinginenterpriseincomedistribution.So,humancapitalsharingincomedistributioninstate-owenedenterpriseisnecessarily.Exploringthehistoryofincomedistributionsystem,setthelessonsforpresentsystemofhumancapital’sincomedistributioninourstate-ownedenterprises.Compareditwiththeconcretemodeofcurrentdistributionofincome,explorewhichmodeofdistributionofincomeshouldbetakeninourcountry.BecauseChinesestate-ownedenterpriseshavenottherealcontrollingrights,Itisobviousthattheoperatorscan’tbecomeitsowner.Otherwise,itwillbringmore7seriousproblemofinternalcontrolling.Thetransitionalmethodofannualsalarycanonlybeusedtoencouragetheoperators.AccordingtothesituationsandproblemsencounteredbyhumancapitalanticipatinginthesharesofChina’senterprisesincome,thepaperwillmakethepolicysuggestionabouthowtoimplementhumancapitalanticipatinginthesharesofenterpriseincome.Keywords:humancapital;incomedistribution;distributionprojectdistributionformofstate-ownedenterprises10.1“”[1]Dupper“”·20[2]2090“”59“”“”“”111.218····G=f(qL)GqL——[3][][]*2060[4]1960·TheodoreSchultz“”“[5]”“[5]”12“”“”“”,[5]208060[5]omerLucas“”“”“”“”“”“”“”208090[6][7][8][9][10][11]13——[12]“”1.3,,131231.4141.5152.12.1.12111201960123211211623199545172121211997123212212183213119234202.2221222[13]21223223122322080————“,,”[14]1“”[15]222205%—10%6050%60%—80%90%[16]OECDGDP50%121344000[16]“”380%[17]“”“”[18]23()“”“”“”“”“”22124222325[19]“”24“”26“”[20]31“”“”“”“”“”“”“”“”“”“”“”“”321978198419782719791980“”1983“”198519921984101985198671992“”“”“”1994199219926419931994282080199719973320200081595.752050102001126600200055%2050[15]2941[41]-[50]411[22][23]12[24]12“”3“”441301[25]1FixedCost,FixedBasicforPayment2FixedCost,VariablebasisforPayment3VariableCost,FixedBasicforPayment4VariableCost,VariablebasisforPayment23412[26]34541[27]131[28]21[30]23414EmployeeStockOwnershipPlanESOPCEO322050421[31]2——343343431200218.5121003443220020.181.5660.050.1285.4790.010.0530459.4910.0117133.46420020.005350.18-0.1435305840.050.128-0.004809290.010.05304-0.1234590510.011710.18577523,[32]——123444411978“”“”1985199236——14199897.7(2004)20021090.5%1050.5%54.5%200260.3,,[33]——()67.3(1998311)371978“”44211234521++2442155001383+++114+++241395++“”“”+“”“”24“”45451“”[34](1)40(2)(3)(4)45[34]1÷+×{÷+×24134453“H”LKQ=ALαKβαβAα0(1+γ)tα0tγ“H”H=Lα÷(Lα+Kβ)1α+β=1Q=ALαKβLQ/L=α0(1+γ)t(K/L)β42Іn(Q/L)=Іnα0+tІn(1+γ)+βІn(K/L)Y=Іn(Q/L)B0=Іnα0B2=Іn(1+γ)X2=tB1=βX1=Іn(K/L)Y=B0+B1X1+B2X22α+β≠1ІnQ=Іnα0+tІn(1+γ)+αІnL+βІnKY=ІnQB0=Іnα0B2=Іn(1+γ)X2=tB1=βX1=ІnKX2=tB3=αX3=ІnLY=B0+B1X1+B2X2+B3X3αβ“H”MM=Yt×HYt2GiGi1¡¡ΣGi1130×0.3215×0.15310×0.148×0.08……………………n……ΣGi1I2¡n43300300/1003/X×0.3150150/1001.5/X×0.15100100/1001/X×0.18080/1000.8/X×0.08……………………n……ΣGiX44511“”“”“5859”2452003MBO20014371689[35]“”3“”4“”——1“”“”2“”3521“46”[36]“”“”“”[37]2200256.4466.3500.219806493312231997326172420021090.591.720022002441010505040.43419.95.756.434.19.30.227.826.725.719.833.434.925.36.232.438.322.37.017.934.638.98.616.827.834.620.819.337.233.99.639.240.618.02.266.325.46.91.5——200447“”“”“”“”3“”“”“”44849.49%26.26%10.11%56“”535311[38]21049“”“”“”“”“”1996620038“”[39]““34505+++++[40]53212513StiglarFriedman521231253[1]··.[M].[2].[J]..2003.8[3]·[M]..1995[4].[M]..2000.12[5][J]..2001.2[6].[M]..1998[7].[M]..1996[8].[J]..1996.8[9].[J]..2001.5[10].21[J]..2001.5[11].“”[J]..1999.5[12].——[M]..2001[13].[J]..1999.1[14]..[M]..1997[15].[M]..20