基于参与资源替代成本的剩余安排研究

为了解决按边际贡献和风险大小安排企业剩余索取权难以度量的问题，通过分析企业剩余分配在理论上的缺陷，提出按参与资源的替代成本确定企业剩余分配．认为按参与资源的替代成本决定剩余分配的比例，不但体现了剩余分配的平等性，也有利于人力资源价值的提升和促进企业制度变迁的优化．

Research on Residual Distribution Based on Substitute Cost of Participant Resources

Based on the analysis of the theoretical shortcomings of enterprise surplus arrangement, the substitute cost of participant resources was proposed as the key factor determining the residual distribution proportion in order to resolve the problem that marginal contribution and risk, as the standard of determining the residual claims, are difficult to calculate. It was believed that the residual distribution based on the substitute cost not only incarnates equality in residual distribution, but also benefits to the raise of human resource worth and advances the vicissitude and optimization of enterprise institution.