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企业收益分配博弈论
引用本文:谢志华. 企业收益分配博弈论[J]. 北京工商大学学报(社会科学版), 2005, 20(1): 58-64
作者姓名:谢志华
作者单位:北京工商大学,会计学院,北京,100037
摘    要:参与企业收益分配的主体包括政府、所有者、经营者和员工,他们分别提供了经营环境、物质或资本、决策、劳作或执行四个要素。每个要素都是不可或缺的,每个要素都不是同质的,每个要素也都必须参与分配。显然,这种分配不可能按照同质的标准来进行,而是根据各要素提供主体的分配博弈进行,分配博弈的位势取决于各主体提供要素的稀缺程度。分配博弈通常采取政治博弈与市场博弈两种形式,要使博弈有效,关键是使博弈的双方具有公平竞争的地位。不同的经济发展时期,不同要素的稀缺程度不同,决定了分配的不同性质和结构特征,而不同的分配性质和分配结构又决定了所有制的性质和结构。

关 键 词:分配主体  分配要素  分配博弈  政治博弈  市场博弈
文章编号:1009-6116(2005)01-58-07
修稿时间:2004-12-08

The Game Theory of Enterprise Income Apportionment
XIE Zhi-hua. The Game Theory of Enterprise Income Apportionment[J]. Journal of Beijing Technology and Business University:Social Science, 2005, 20(1): 58-64
Authors:XIE Zhi-hua
Abstract:The main body to participate in the enterprise income apportionment involves government, owner, operator and working staff. They respectively provide four elements including the business environment, materials or capital, decision-making, and service or execution. Each of the four elements is neither dispensable nor homogeneous and must participate in apportionment. It is evident that such apportionment cannot be made by the standard of homogeneousness. It should be carried out according to the apportionment games among the individual element providers (main body), whose potential position in the apportionment games is determined by the scarcity degree of the individual element provided by each main body. Apportionment games generally take two forms: political games and market games. To make the games effective, the key is to make the both parties involved in the games enjoy the same status in a fair play. The scarcity degree of different elements varies during different periods of economic development, which determines the nature and structural feature of apportionment. Different nature and structure of apportionment determine the nature and structure of ownership.
Keywords:main body of apportionment  element of apportionment  apportionment games  political games  market games  
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