CAJ | 학술논문

从企业产权角度考察，在企业家才能被投入企业的过程中，经理人以转让企业家才能（一种要素）产权为代价，换取一种企业产权（即直接物质产权，含薪金索取权）。每位经理人都是企业直接物质产权的所有者，其占有份额，取决于企业家才能的质量和数量，并体现在经理人任职岗位的等级差别上。薪金，取决于经理人占有企业直接物质产权的份额以及行使企业直接物质产权的行为与结果，与经理人的岗位配置、绩效考评、薪金结构等共同构建的激励机制有关。
종기업산권각도고찰，재기업가재능피투입기업적과정중，경리인이전양기업가재능（일충요소）산권위대개，환취일충기업산권（즉직접물질산권，함신금색취권）。매위경리인도시기업직접물질산권적소유자，기점유빈액，취결우기업가재능적질량화수량，병체현재경리인임직강위적등급차별상。신금，취결우경리인점유기업직접물질산권적빈액이급행사기업직접물질산권적행위여결과，여경리인적강위배치、적효고평、신금결구등공동구건적격려궤제유관。
From the perspective of enterprise property rights, while the entrepreneur＇ s talent has been invested into an enterprise, a manager achieves enterprise property rights at the cost of transferring his entrepreneur talent. Every manager is the holder of the direct substantial property rights of the enterprise, whose share is based on the quality and quantity of the entrepreneur＇ s talent. Salary is decided on mangers＇ share of direct substantial property rights of the enterprise and the performance and resuh of enforcing enterprise＇ s direct substantial property rights, which is related to the incentive mechanism