【作者】 宁静婧；

【导师】 刘长庚；

【作者基本信息】 湘潭大学 ， 政治经济学， 2009， 硕士

【摘要】 近年来,我国的收入差距持续扩大。在这一背景下,党的十七大报告适时提出“初次分配和再分配都要处理好公平和效率的关系”。本文着重研究初次分配中企业家的公平收入问题。本文以马克思所有权关系决定分配关系的理论为指导,从产权这一微观角度切入,提出合理的产权制度是企业家实现公平收入的前提。在单一要素产权制度下,资本家独占剩余,造成收入分配的两级分化;在单一劳动联合体产权制度下,劳动者平分剩余,造成收入分配的平均主义,这两种情况都是收入分配不公平的表现。因此,产权演进的必然趋势是联合产权制度。在联合产权制度下,企业家凭借其人力资本产权参与分享企业合作剩余,有效激励企业家才能的发挥;同时,一般劳动者也能凭借其劳动产权主体的身份分享企业合作剩余,提高其收入,使得企业家与一般劳动者收入差距保持在合理的范围内,保证企业内收入分配的公平性。本文在对单一要素产权制度下企业家收入情况的批判和借鉴基础之上,对联合产权制度下企业家公平收入的实现机制进行设计。在联合产权制度下,企业家的薪酬由“固定工资+平均奖+激励薪酬”三个部分形成。其中,以一般员工的平均收入为制定基础的固定工资和与一般劳动者收入无差异的平均奖,能够使企业家收入与一般劳动者收入的差距保持在合理范围之内,实现企业家收入的公平性;激励薪酬能够使企业家凭借其人力资本分享企业净合作剩余,体现企业家人力资本的价值,激励企业家才能的发挥,保证企业家收入的效率性。企业家的激励薪酬并不存在一个统一的模式,处于不同环境和不同发展阶段的企业应该根据自己企业的特征制定相应的企业家激励薪酬制度。关于企业家薪酬,前人已经做过很多研究,但是他们的研究多从企业家薪酬与企业绩效的关系出发。本论文选取这样一个议题,力求从企业家收入的公平性这一新视角出发,把公平分配的微观基础——联合产权制度——运用到企业中分析企业家的收入问题,为解决我国初次分配领域中存在的一些问题提供新思路。更多还原

【Abstract】 The unfair of income in our country become more and more obvious in recent years. Under this background, the Party’s 17 proposed“we need to deal with the fair and the efficiency relations in the primary assignment and the redistribution assignment”. This article studies in emphatically on the question of the entrepreneur’s fair income in the primary assignment.This article takes the Marx’s theory that the relation of property rights decisions the relation of distribution as the theory instruction, cuts into from property right, proposed that the reasonable property system is the premise of realizing Entrepreneur’s fair income. The capitalist monopolizes surplus under the sole factor property system, creates the division of income that become two different levels; the workers divide surplus equally under the sole work union property system, creates the division of income egalitarianism. These two kinds of situations are the performance of unfair division of the income. Therefore, the inevitable trend of the property right’s evolution must be the unite property system. Under the unite property system, the entrepreneur relies on its human capital property right to share the enterprise’s cooperation surplus, this can drive the entrepreneur to display his ability effectively; meanwhile, the worker can also rely on its work property right to share enterprise’s cooperation surplus to enhances its income. As a result, the income differential between the entrepreneur and the common worker can keep in the reasonable scope, guaranteed fairness of income division in the enterprise. This article animadverts the entrepreneur receives in the situation to the sole factor property system and use the experience of it for reference, to design the realizable mechanism of the entrepreneur fair income under the union property right system. In the union property right system, entrepreneur’s income is composed of regular wage, average prize and encourage wage. Thereinto, the formulation standard of the entrepreneur’s regular wage is common staff’s average income, and entrepreneur’s average prize is non-difference from the common staff’s average prize. Both of these can keep the disparity between the entrepreneur’s income and the common worker’s income in the reasonable scope, so as to realize the fairness of the entrepreneur’s income. Encourage wage enables the entrepreneur to share the enterprise’s cooperate surplus by his human capital, exhibit the value of the entrepreneur’s human capital, encourage the entrepreneur to exert his ability, so as to realize the efficiency of the entrepreneur’s income. Entrepreneur’s encourage wage does not have a unified pattern, the enterprise in the different environment and in the different development phase should make the entrepreneur’s encourage wage system according to its own characteristic.The predecessor had already done many researches about the entrepreneur salary, but many of their researches emphasis on the relation of the entrepreneur’s salary and the enterprise’s achievement. Not like the predecessor’s paper, this paper emphasis on a new angle of view as the fairness of the entrepreneur’s income, utilizes union property right to analyze the question of the entrepreneur’s income, to provide some new mentalities to solve some problems which exist in our country’s primary distribution sphere.更多还原