企业增加价值分配指数研究
|
摘要
基于利益相关者理论研究了企业增加价值分配问题,并尝试构建了企业增加价值分配指数模型,以安徽省上市工业企业为研究样本对该指数模型进行了实证检验,结果发现:(1)分配指数在理论上存在一个最优值;(2)分配指数接近最优值时,企业增加价值创造能力最佳。该指数与理想分配状态结合可以用来作为评价企业增加价值分配合理性尺度。
Based on stakeholder theory,this paper studies on the problem of value-added distribution of the enterprise. Attempts to construct the enterprise added value distribution index model,and give it empirical test based on listed industrial enterprises in Anhui province,finding:(1) that the enterprise value creation ability is the best when distribution index is close to the optimal value.(2) In theory there is a optimal value of distribution index. So we can use the distribution index along with idle distribution state for evaluation of rationality of enterprise's added-value distribution.
Based on stakeholder theory,this paper studies on the problem of value-added distribution of the enterprise. Attempts to construct the enterprise added value distribution index model,and give it empirical test based on listed industrial enterprises in Anhui province,finding:(1) that the enterprise value creation ability is the best when distribution index is close to the optimal value.(2) In theory there is a optimal value of distribution index. So we can use the distribution index along with idle distribution state for evaluation of rationality of enterprise's added-value distribution.
引文
[1]蔡继明.按生产要素贡献分配理论:争论与发展[J].山东大学学报(哲学社会科学版),2009(6):2-15.
[2]蔡继明.基于广义价值论的功能性分配理论[J].经济研究,2010(6):132-143.
[3]杨春清.利益相关者集体选择视角的企业增加价值分配理论与实证研究[D].合肥:合肥工业大学管理学院,2014.
[4]陈宏辉,贾生华.企业利益相关者的利益协调与公司治理的平衡原理[J].中国工业经济,2005(8):114-121.
[5]李维安,王世权.利益相关者治理理论研究脉络及其进展探析[J].外国经济与管理,2007(4):10-17.
[6] Mitchell A,Wood D. Toward a Theory of Stakeholder Identification and Salience:Defining the Principle of Who and What really Counts[J]. Academy of Management Review,1997,22(4):853-886.
[7]王化成.企业分配理论模式研究[J].会计,2005(4):23-27.
[8]夏萍,朱卫东,张晨,等.基于利益相关者视角的增加价值分配指数研究[D].合肥:合肥工业大学,2009.
[2]蔡继明.基于广义价值论的功能性分配理论[J].经济研究,2010(6):132-143.
[3]杨春清.利益相关者集体选择视角的企业增加价值分配理论与实证研究[D].合肥:合肥工业大学管理学院,2014.
[4]陈宏辉,贾生华.企业利益相关者的利益协调与公司治理的平衡原理[J].中国工业经济,2005(8):114-121.
[5]李维安,王世权.利益相关者治理理论研究脉络及其进展探析[J].外国经济与管理,2007(4):10-17.
[6] Mitchell A,Wood D. Toward a Theory of Stakeholder Identification and Salience:Defining the Principle of Who and What really Counts[J]. Academy of Management Review,1997,22(4):853-886.
[7]王化成.企业分配理论模式研究[J].会计,2005(4):23-27.
[8]夏萍,朱卫东,张晨,等.基于利益相关者视角的增加价值分配指数研究[D].合肥:合肥工业大学,2009.