劳动契约的性质与公司治理研究

发布时间：2018-06-02 14:00

本文选题：劳动契约 + 价值创造　；参考：《四川大学》2007年硕士论文

【摘要】： 本文力求为员工参与公司治理提供理论支撑。为此，本文将劳动契约理论建立在马克思理论基础之上，马克思的有关理论，尤其是劳动价值论构成了本文的理论基础。本文同时还借鉴西方现代企业理论的科学成分，探讨劳动契约的本质所在，并以此为理论出发点，最终落脚于企业治理结构的创新。本文研究的重点在于对企业劳动契约性质的探讨，指出企业这一契约的集合与市场契约的最本质区别在于，企业契约是一个劳动契约，企业劳动契约的基本内容是创造并实现剩余价值，企业劳动契约的经济意义在于：在给定的社会生产力的条件下，劳动契约是企业利用资本关系实现剩余价值最大化并借助资本所有权获取剩余价值的手段。并从劳动者创造价值的行为入手，通过分析员工人力资本的自然属性与社会属性，得出结论：企业员工不仅在事实上拥有对其人力资本的剩余控制，而且还会通过各种渠道进行剩余索取，而不论这种权力是否在正式的企业治理结构当中得到体现。因此，要提高公司的效率，就必须对现有的企业治理结构进行创新，确立员工在企业产权安排中的应有地位。本文的第1章是导论，，主要阐述了本文的选题背景、意义，国内外研究现状，研究思路和研究方法，本文的主要内容、结构及创新点及不足之处。第2章主要是对现代企业契约理论做了一个简单的综述，认为现代企业契约理论应分为完全契约理论与不完全契约理论，重点是总结了现代企业契约理论存在的不足之处，最后归纳出企业的本质，即企业的本质是一种创造剩余价值的生产组织。第3章主要是对劳动契约的基本理论进行分析和归纳，主要阐述了马克思及一些西方经济学家对劳动契约理论的研究，重点是比较了马克思的劳动契约理论与西方经济学的劳动契约理论，最后得出结论，即与现代西方经济学家的劳动契约理论相比，马克思的劳动契约理论更为深刻、更贴近经济生活的实际，对我们的分析也更有指导意义。第4章重点对劳动契约的性质进行了分析，特别是对劳动契约主体——劳动者的性质及特性进行了详细的分析和归纳。指出了劳动者对自己的劳动拥有充分的控制权，企业员工不仅在事实上拥有对其人力资本的剩余控制，而且还会通过各种渠道进行剩余索取，而不论这种权力是否在正式的企业治理结构当中得到体现。因此，要提高公司的效率，就必须对现有的企业治理结构进行创新，确立员工在企业产权安排中的应有地位。第5章首先分析了劳动契约与公司治理方面的关系，接着主要是对公司治理方面的创新趋势进行了归纳，并得出结论，即员工参与公司治理是不可逆转的趋势。第6章结合我国现今的国有企业改革，首先对我国的国有企业治理结构的问题进行了分析，接着对完善我国国企治理结构提出了一些建议和指导原则，以对实践有所启示。
[Abstract]:This article seeks to provide theoretical support for employees to participate in corporate governance. Therefore, this paper sets up the labor contract theory on the basis of Marx theory, and Marx's theory, especially the labor theory of value, constitutes the theoretical basis of this article. At the same time, this paper also draws on the scientific components of western modern enterprise theory and discusses the essence of the labor contract. The key point of this paper is to discuss the nature of the labor contract, and point out that the most essential difference between the set of the contract and the market contract is that the enterprise contract is a labor contract, and the basic content of the enterprise labor contract is to create and be real. The economic significance of the labor contract in the enterprise is: under the conditions of the given social productivity, the labor contract is the means for the enterprise to maximize the surplus value by using the capital relationship and obtain the surplus value with the capital ownership, and start with the work of creating the value of the worker, and through the analysis of the nature of the human capital of the employee. Attribute and social attribute, the conclusion is that the enterprise employees not only have residual control of their human capital in fact, but also take out the surplus through various channels, regardless of whether this power is embodied in the formal enterprise governance structure. Therefore, to raise the efficiency of the company, it is necessary to govern the existing enterprise. The structure should be innovated to establish the proper status of employees in the arrangement of enterprise property rights.
The first chapter of this article is the introduction, which mainly expounds the background, significance, research status at home and abroad, research ideas and research methods, the main content, structure and innovation points and shortcomings of this article.
The second chapter is a simple summary of the modern enterprise contract theory. It is considered that the modern enterprise contract theory should be divided into complete contract theory and incomplete contract theory. The emphasis is to sum up the shortcomings of the modern enterprise contract theory, and finally conclude the essence of the enterprise, that is, the essence of the enterprise is to create the surplus value. Production organization.
The third chapter mainly analyzes and induces the basic theory of labor contract. It mainly expounds the study of Marx and some western economists on the theory of labor contract. The emphasis is to compare the labor contract theory of Marx and the labor contract theory of western economics. Finally, the conclusion is drawn, that is, the labor agreement with the modern western economists. Marx's labor contract theory is more profound and closer to the reality of economic life than theory.
The fourth chapter focuses on the analysis of the nature of the labor contract, especially the analysis and induction of the nature and characteristics of the labor contract subject, the laborer, and points out that the workers have full control over their own labor, and the employees not only have the surplus control of their human capital in fact, but will also pass through the labor contract. In order to improve the efficiency of the company, it is necessary to innovate the existing corporate governance structure and establish the proper position of the employees in the enterprise property right arrangement.
The fifth chapter first analyzes the relationship between labor contract and corporate governance, and then summarizes the innovation trend of corporate governance, and draws a conclusion that employee participation in corporate governance is an irreversible trend.
The sixth chapter, combining with the reform of the state-owned enterprises in our country, first analyzes the problems of the governance structure of the state-owned enterprises in our country, and then puts forward some suggestions and guiding principles to improve the governance structure of the state-owned enterprises in our country, in order to enlighten the practice.
【学位授予单位】：四川大学
【学位级别】：硕士
【学位授予年份】：2007
【分类号】：F014.2;F276.6

【引证文献】