摘要
企业家人力资本具有产权特性 ,在企业价值创造、市场价值提升和风险承担等方面具有与物质资本同等重要的作用 ,因此企业家理应参与企业剩余分配。EVA奖金计划是企业家实现人力资本剩余索取权的重要途径 ,从而促使出资人和企业家之间的目标一致和激励相容。
Entrepreneur human capital has property right characteristics,and it has the equal importance with material capital in the course of enterprise value creation,market value increase and risk undertaking.Entrepreneurs have the right to share enterprise surplus.EVA Bonus Plan is the important approach to achieving human capital right for surplus,and promoting shareholders. Entrepreneurs have the same goal and incentive orientation.
出处
《商业研究》
北大核心
2004年第22期45-47,共3页
Commercial Research
