知识经济下企业收益分配研究.pdf

山西财经大学
硕士学位论文
知识经济下企业收益分配研究
姓名:任亮亮
申请学位级别:硕士
专业:会计学
指导教师:余春宏
2011-05-24
知识经济下企业收益分配研究
摘要
世纪,人类社会在经历了农业经济时代、工业经济时代后,已步入知识
经济时代。1996 年,国际经济合作与发展组织(OCED)在《以知识为基础的经济》
中指出:“知识经济是建立在知识和信息的生产、分配与使用之上的经济。”知
识作为最具创造力的核心生产资源,投入到生产经营活动中去,参与企业价值
创造。随着知识在企业价值中的重要性不断上升,逐渐形成知识资本,并以资
本的形式出现。而目前的现状是:知识资本所有者仅仅得到工资性报酬,物质
资本所有者享有全部企业剩余收益,这对知识资本所有者而言是不公平的。为
了解决这一矛盾,本文选择知识资本为研究对象,就其如何计量、如何参与企
业收益分配等问题进行了研究,以达到知识资本所有者剩余索取权实现的目的。
本文在已取得的研究成果基础之上,根据知识资本和财务管理的相关理论,
探讨了知识资本的计量模型,分析了知识资本参与收益分配的必要性和可行性,
设计了知识资本参与企业剩余收益分配的模型。通过知识资本参与企业剩余收
益分配的方式的比较,得出不同类型企业分配方式的选择方法。并从制度条件
和市场条件两方面对我国的现状进行分析,针对其存在的问题提出建设性意见。
本文的创新之处是以收益法对知识资本价值进行计量,重塑了知识资本参
与企业收益分配的模型。

【关键词】知识经济知识资本剩余收益收益分配
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知识经济下企业收益分配研究

Abstract
In 21st century, experienced the agricultural economy and the era of industrial
economy, human society has entered the era of knowledge economy. In 1996, the
Organizations For Economic Cooperation and Development (OECD) in "the
knowledge-based economy "pointed out that:" knowledge economy is based on
knowledge and information of the production, distribution and use on the economy".
As the greatest creative core production resources , knowledge inputs to the
production and business activities to participate in the enterprise value creation. With
the importance of knowledge in enterprise value rising gradually, the knowledge
formed in the form of capital. But the present situation is: knowledge capital owner
just getting remuneration, while physical capital owner enjoys all the enterprise
residual e, it is inequitable for the knowledge capital owner. In order to solve
this problem, this article chooses the knowledge capital as the research object, on the
how to measured, how to participate in such problems as the e distribution
company was studied to achieve the owners of residual claims of intellectual capital
to achieve the purpose.
This paper has been made the basis of research results, based on knowledge