中国龙江公司人力资本参与企业收益分配研究

发布时间：2018-06-12 20:42

本文选题：人力资本 + 收益分配　；参考：《哈尔滨商业大学》2014年硕士论文

【摘要】：社会的不断进步,经济的高速发展,人在其中发挥着至关重要的作用。在企业的生产经营活动中,人这一关键要素备受关注。从人力资源到人力资本,人在企业价值创造的过程中,所起到的作用日益凸显。为了更好地对人力资本进行激励,使企业获得较高经济利润的同时,人力资本也获得更大程度上的补偿,人力资本参与到企业的收益分配已经成为必然。因此如何进行人力资本参与企业收益分配方式的选择,使得不同类型的人力资本得到最优的价值补偿,已成为亟待解决的问题。在充分借鉴和吸收前人学术研究成果的基础上,对人力资本理论、企业收益分配理论进行了梳理。通过对现阶段人力资本情况、企业收益分配情况的分析,将人力资本、企业收益分配进行层次划分,人力资本分为经营管理型人力资本、技术创新型人力资本、生产服务型人力资本,收益分配分为增值性收益、辅助性收益、补偿性收益,通过将不同类型的人力资本与收益分配方式的组合,设计出了“多层次收益分配矩阵”模型,通过不同人力资本类型与收益分配方式的组合,实现了人力资本参与企业收益分配的层次性。采用案例分析的研究方法,以中粮生化能源(龙江)有限公司为研究对象,对其人力资本参与企业收益分配的现状进行分析,将“多层次收益分配矩阵”具体应用到中粮龙江公司的收益分配活动中,实现了在企业内部不同类型人力资本参与收益分配时的选择性,管理者能够根据不同类型的人力资本在企业价值创造过程中贡献的大小来确定其参与企业收益分配的方式的组合,从而提高了企业人力资本的管理水平以及薪酬激励的效果。
[Abstract]:With the continuous progress of society and the rapid development of economy, people play a vital role in it. In the production and management activities of enterprises, the key element of human is paid close attention to. From human resources to human capital, people play an increasingly important role in the process of enterprise value creation. In order to encourage the human capital better and make the enterprise obtain higher economic profit, the human capital also gets the compensation to a greater extent. It is inevitable that the human capital participates in the income distribution of the enterprise. Therefore, how to choose the way of human capital participating in the enterprise income distribution and how to make different types of human capital get optimal value compensation has become an urgent problem to be solved. On the basis of drawing lessons from and absorbing the previous academic research achievements, the theory of human capital and the theory of enterprise income distribution are combed out. Through the analysis of the present situation of human capital and enterprise income distribution, human capital and enterprise income distribution are divided into management type human capital and technological innovation type human capital. Production and service type human capital, income distribution is divided into value-added income, auxiliary income, compensatory income. By combining different types of human capital and income distribution, this paper designs a "multi-level income distribution matrix" model. Through the combination of different types of human capital and income distribution, the level of human capital participating in enterprise income distribution is realized. By using the case study method, taking COFCO biochemical Energy (Longjiang) Co., Ltd as the research object, the present situation of its human capital participating in the enterprise income distribution is analyzed. The "multi-level income distribution matrix" is applied to the income distribution activities of Cofco Longjiang Company, and the selectivity of different types of human capital involved in income distribution is realized. According to the contribution of different types of human capital in the process of enterprise value creation, managers can determine the combination of their participation in the distribution of enterprise income, thus improving the management level of human capital and the effect of salary incentive.
【学位授予单位】：哈尔滨商业大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F324;F272.92;F302.6

【共引文献】