CAJ | 학술논문

世界经济步入知识经济时代后，专业服务企业逐渐占据经济舞台中央，其重要性愈发凸显。研究其内涵、性质、边界以及治理目标这四大经济性质也更为迫切和重要。同时，由于人力资本密集以及业务专业化特性导致外部所有者主导的外部治理在专业服务企业中弊端诸多，需要进一步研究基于专业服务企业的特性，剖析内部治理适用于专业服务企业的理论基础，并探讨利润分享、晋升、分工这三大内部治理机制的运作机理。
세계경제보입지식경제시대후，전업복무기업축점점거경제무태중앙，기중요성유발철현。연구기내함、성질、변계이급치리목표저사대경제성질야경위박절화중요。동시，유우인력자본밀집이급업무전업화특성도치외부소유자주도적외부치리재전업복무기업중폐단제다，수요진일보연구기우전업복무기업적특성，부석내부치리괄용우전업복무기업적이론기출，병탐토리윤분향、진승、분공저삼대내부치리궤제적운작궤리。
As the world goes into the era of knowledge economy, professional service firms （PSFs） gradually take the central economic stage, whose significance is more obvious and protruding. This paper studies the economic nature including definition, character, boundary and governance goals on the basis of elaborating the practical significance of the professional service firms. PSFs＇ intensive human capital and business specialization, leading to the external governance that dominated by outside shareholders has too many disadvantages in those PSFs. This project starting from the characteristics of PSFs, discusses the theory of internal govemance that apply to the PSFs, and do some researches about the operating mechanism of three parts of internal govemance mechanisms ： profit-sharing, promotion and division. The final part of the paper is a commentary conclusion.