摘要
通过将新制度主义企业理论分析方法引进企业价值分配领域中,认为在坚持按要素贡献分配原则下,对要素贡献的计量等价于对资产的定价,包括市场直接定价和企业间接定价。同时发现,企业分配的优先顺序与要素贡献的定价容易程度正相关,该结论能够解释我国企业会计分配实践。
Introducing Neo-institutionalist enterprise theory into business value distribution, the author holds that, under the principle of distribution according to factor contribution, factor contribution measure equals asset price (including both direct price by the market and indirect price by enterprises). It is also found that priority of enterprise distribution and the ease of factor contribution pricing is positively correlated, which can be used to interpret Chinese business accounting distribution.
