摘要
本文从制度经济学的角度 ,试图将制度作为资本要素构建制度资本理论的分析框架。从制度的不同分类得出不同的制度“所有权”的主体 ,既而根据不同的表现得到制度资本的利润分享机制。最后运用制度资本理论分析真实世界———税收。
From the viewpoint of New Institutional Economics, the author tries to construct a Framework of Institutional Analysis of Institutional Capital Theory. When institutions have been taken as an element of capital, a sharing mechanism of gain has been set up after analyzing the varying character of every ownership and institution. The author also discusses the foreground of this theory, and applies it to a re understanding of some concepts of taxation, super returns of entrepreneurs and the transferring payment of the government.
出处
《云南大学学报（社会科学版）》
2003年第1期43-49,共7页
The Journal of Yunnan University:Social Sciences Edition
