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上市司经营者剩余索取权的经济分析(1)
2004-7-2
摘要: [内容摘要]剩余索取权是对剩余劳动的要求权和对企业利润的要求权,本文从剩余索取权与控制权相对应逻辑、管理服务的间接定价、降低监督成本、经营者人力资本、经营权权能保护要求以及经营者人力资产专用性等方面分析了上市公司经营者分享剩余索取权的理由,并认为经营者剩余索取权是降低上市公司代理成本和设计经营者报酬计划的最主要决定因素。 [Abstract] Surplus claim is the claim on the surplus labor and the profit of enterprises. The article analyzes the reason why the executives of listed companies should have surplus claims from the following aspects: the logic between surplus claim and control, indirect pricing o...
关键字:上市公司(listed company);经营者(executive);剩余索取权(surplus claim)
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