财务研究2024,Issue(1) :37-47.

员工跟投:一种兼顾激励与监督性质的新型治理机制

Employee Follow-on Investment: A New Governance Mechanism that Balances Incentives and Supervision

曹玉珊 万梦书
财务研究2024,Issue(1) :37-47.

员工跟投:一种兼顾激励与监督性质的新型治理机制

Employee Follow-on Investment: A New Governance Mechanism that Balances Incentives and Supervision

曹玉珊 1万梦书2
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作者信息

  • 1. 江西财经大学会计学院
  • 2. 江西财经大学会计学院;江西农业大学经济管理学院
  • 折叠

摘要

员工跟投是近年来我国企业实践中涌现出的一种新型治理机制,关于其基本特征、治理属性以及生效路径等尚且缺乏深入的分析和解释.鉴于此,本文首先梳理出员工跟投在跟投主体、跟投形式以及适用范围三个方面的基本特征;其次,以案例方式解析了员工跟投的实施方案、治理效应,进而探析了员工跟投的治理属性;在此基础上,引入商业模式创新的思维来解释员工跟投的生效路径.本文的研究成果补充了公司治理相关文献,亦可为员工跟投在我国企业的规范、持续以及推广应用提供一定参考.

Abstract

Employee follow-on investment is a new type of governance mechanism emerged in the practice of Chinese enterprises in recent years, and there is a lack of in-depth analysis and explanation on its basic characteristics, governance attributes and effective path. In view of this, this paper firstly sorted out the basic features of employee follow-on investment in the three aspects of follow-on subject, follow-on form and application scope; secondly, analyzed the implementation scheme and governance effect of employee follow-on investment in the form of case study, and then analyzed the governance attributes of employee follow-on investment; on this basis, introduced the thinking of business model innovation to explain the effective path of employee follow-on investment. The research results of this paper supplement the literature on corporate governance, and can also provide certain reference for the standardization, continuity and popularization of employee follow-on investment in China's enterprises.

关键词

员工跟投/公司治理机制/商业模式创新

Key words

employee follow-on investment/corporate governance mechanism/business model innovation

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基金项目

国家自然科学基金项目(72162024)

江西省研究生创新专项项目(YC2022-B127)

出版年

2024
财务研究

财务研究

CHSSCD
ISSN:
参考文献量25
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