基于博弈分析的企业核心员工分享剩余收益模式研究

发布时间：2018-05-07 00:17

本文选题：企业核心员工 + 剩余收益　；参考：《广西科技大学》2015年硕士论文

【摘要】：现代企业理论提出:企业是一个人力资本和非人力资本的特别合约。核心员工处于人力资本核心地位分享企业剩余收益是现代企业内涵发生转变的重要内容。核心员工不再满足于取得固定工资,而要求提升地位,与物质资本所有者共同分享企业所有权,确立人力资本的产权地位,对企业的可持续发展与创造性激发具有重大意义。然而,目前对人力资本分享剩余收益以及人力资本定价的问题的研究较为成熟,对人力资本分享剩余收益比例的问题研究较少,更加缺少一套人力资本分享剩余收益的模式。虽然现实中有许多企业用年薪制、股票期权、虚拟股票等方式来激励核心员工,但这些都是在“资本雇佣劳动”的企业所有权制度安排下实行的激励措施,并没有确立人力资本的产权地位,更没有让企业核心员工成为企业所有者。企业核心员工凭借拥有最多的人力资本生产要素逐渐成为企业的稀缺资源,研究能分享剩余收益比例的问题正可以满足企业管理的需要。本文正是以企业核心员工这个特殊的人力资本群体作为研究对象,运用博弈论分析方法、实证分析和定性与定量相结合的方法,结合人力资本理论、人力资源会计理论、人力资本产权理论和委托代理理论,探讨企业核心员工分享企业剩余收益这块“蛋糕”的模式问题。本文首先以人力资本分享企业剩余收益比例的问题是一个博弈过程为切入点,提出企业核心员工分享剩余收益的依据,利用博弈论分析方法构建在对称信息条件下与在非对称信息条件下企业核心员工与企业所有者如何实现分配的问题,并分别得出影响分配比例因素。得出的结论是:人力资本存量越大,分享比例越多,企业核心员工越努力工作,企业剩余收益越大,实现双赢。接着,引入国资委EVA考核方法,探讨影响分配比例每一个变量的确定,设计一套分享模式。最后,以中兴通讯股份有限公司为例,探讨该企业10年期间企业核心员工人力资本应分享剩余收益的份额,通过线性回归分析本文认为:人力资本对企业剩余收益的推动作用更大。
[Abstract]:Modern firm theory puts forward that enterprise is a special contract between human capital and non-human capital. It is an important content for modern enterprises to share the surplus income of the core staff in the core position of human capital. It is of great significance for the sustainable development and creative stimulation of the enterprise that the core staff should not be satisfied with the fixed salary, but should upgrade their status, share the ownership of the enterprise with the owners of the material capital, and establish the position of the property right of the human capital. However, the current research on human capital share surplus income and human capital pricing is more mature, human capital share surplus income proportion research is less, more lack of a human capital share surplus income model. Although in reality many enterprises use annual salary system, stock option, virtual stock and so on to motivate the core employees, these are all incentive measures implemented under the arrangement of "capital wage labor" enterprise ownership system. It does not establish the property right status of human capital, let alone make the core staff become the owner of the enterprise. With the most human capital production factors, the core staff has gradually become the scarce resources of the enterprise. The study of the proportion of surplus income can meet the needs of enterprise management. This paper takes the core staff as the research object, uses the game theory analysis method, the empirical analysis and the qualitative and quantitative analysis method, unifies the human capital theory, the human resources accounting theory, The theory of human capital property right and principal-agent theory discuss the mode of enterprise core staff sharing the "cake" of enterprise surplus income. In this paper, firstly, the problem of the proportion of human capital sharing enterprise surplus income is a game process as the starting point, and the basis for the core employees to share the surplus income is put forward. The problem of how to distribute between the core staff and the enterprise owner under the condition of symmetric information and asymmetric information is constructed by using the method of game theory analysis, and the factors influencing the distribution ratio are obtained respectively. The conclusion is: the larger the stock of human capital, the more the share ratio, the more hard the core employees work, the larger the surplus income of the enterprise is, and the win-win situation can be realized. Then, the EVA assessment method of SASAC is introduced to discuss the determination of each variable affecting the distribution ratio, and a set of sharing mode is designed. Finally, taking ZTE as an example, this paper discusses that the human capital of the core employees of the enterprise should share the share of the residual income during the 10-year period of the enterprise. Through the linear regression analysis, the author thinks that human capital has a greater effect on the enterprise surplus income.
【学位授予单位】：广西科技大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F272.92;F224.32

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