摘要
企业的分配制度对治理结构的影响是不可忽视的,我国原有的分配制度已不能再适应国有企业现有的法人治理结构,必须对企业分配制度进行创新改革。目前几种分配制度创新的方案都是通过增加经营者的剩余索取权来强化激励机制,而这种制度安排需要建立一种机制来使人力资本承担风险责任。
Distribution institution of enterprises has great influence on management structure and must be innovated and reformed because the original distribution institution does not accord with present corporate management structure of state-owned enterprises. Presently the innovative scheme of several distribution institutions consolidates incentive mechanism by increasing surplus demand right of managers but this institution arrangement needs establishment of a mechanism to make capital of human resources take responsibility.
