经营者参与企业利润分配的合理性分析

如何激励经营者已成为企业改革中的首要问题.理论界对这问题的研究也很多,几乎一致的看法是让经营者参与企业的利润分配,但是忽略了这与企业利润完全由所有者占有的传统逻辑相矛盾.这个矛盾实际已成为制定经营者激励政策的障碍因素,因此对经营者参与企业利润分配合理性研究具有重要的现实意义.

REASONABLE ANALYSES OF MANAGER PARTICIPATING ENTERPRISE'S RESIDUAL DISTRIBUTION

How to motivate manager has become an important problem in enterprise's reform.Almostly coincident view in theory circle is that manager should participate to distribute enterprise's residual.But the view contradict traditional logic which owner posses all of enterprise's residual. The contradiction is a negative factor establishing enacting managers incentive policy. Thus,reasonable analyses of manager participating enterprise's residual distribution is of important practical sense.