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明清时期的合伙经济具有一般合伙与股份合伙两种不同的实现形式。一般合伙通常只是二三人间的合伙 ,合伙资本也不等分为等额的股份 ;股份合伙的合伙人通常情况下多于一般合伙 ,合伙资本均分为一定等分的“股份” ,资本以股份的形式存在。在股份合伙中最具重要意义的是除了货币资本入股外 ,还包括有生产物、土地、无形资产、经营者的人力资本等其它要素入股 ;由此而产生的结果是 ,股份合伙的股份指向除了资本意义上的“资本股份”外 ,还存在收益分配意义上的“收益股份” ,而且在不少场合中 ,收益股份的意义甚至超过资本股份 ;最后 ,股份合伙中资本股份与收益股份双重区分最重要的结果和作用之一 ,是在合伙经济组织中形成了极为行之有效的约束激励机制 ,这一约束激励机制对于合伙资本和合伙企业的有效运转起到了十分重要的保证作用。
The partnership economy in the Ming and Qing Dynasties has two different forms of realization of general partnership and share partnership. The general partnership is usually only a partnership between two or three people, and the partnership capital is equally divided into equal shares. The partners of the stock partnership are usually more than the general partnership, and the partnership capital is divided into a certain “share”, the capital stock The form of existence. In the stock partnership, the most important thing is that in addition to the stock of monetary capital, other factors such as the production, land, intangible assets and human resources of the operator are involved in the shares. As a result, the shares of the stock partnership point to In addition to the “capital shares” in the capital sense, there are “revenue shares” in the sense of revenue distribution, and on many occasions the revenue shares even exceed the capital shares. Finally, the capital shares and the revenue shares are double in the share partnership One of the most important results and roles to be distinguished is the formation of an extremely effective restraint incentive mechanism in the partnership economy. This restraint incentive mechanism plays a very important role in guaranteeing the effective operation of the partnership capital and the partnership.