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Research On Income Distribution Model Under The Partnership Structure

Posted on:2019-01-30Degree:MasterType:Thesis
Country:ChinaCandidate:W B XuFull Text:PDF
GTID:2359330542481566Subject:Accounting master
Abstract/Summary:PDF Full Text Request
For a long time,the employment system is the mainstream mode of Chinese enterprises.In the development of economy,this relationship hinders the company's growth.In order to break through the bottleneck of the company's development,the partner system has sprung up.It can make a breakthrough of the traditional employment and employment relationship between labor holders and capital holders.So,this mode can reduce agency costs and promote the development of the company.In the business partner system,the income distribution model is the core component,so this paper focuses on it.Yonghui supermarket is the first company in the supermarket chain to implement the business partner system,so this paper studies it.Based on the review of related literature on the theory,I research Yonghui with the way of case study.First of all,on the basis of the theory of principal-agent,property right,I constructs a reasonable proposition based on the endogenous characteristics of key allocation factors and the design of scientific model.Then the first,I analysis the difference between distribution mode and the current Yonghui income distribution pattern.Then,I use the method of case study to study Yonghui supermarket partner system of income distribution pattern from three aspects.(1)Cause analysis:mainly analyzed from two aspects of necessity and feasibility,find Yonghui income distribution mode is mainly due to the establishment of industrial environment,the core product,enterprise culture and the division of responsibilities for four reasons.(2)Rationality analysis of distribution model:on the basis of theoretical proposition,it analyzes the reasonable applicability of its entry mechanism,distribution mechanism and exit mechanism.Finally,I extracted a "full people + profit sharing",namely,Yonghui partnership income distribution mode covers full people,each partner can participate in management and profit.(3)Analysis of the effectiveness of distribution mode:starting from the index design Yonghui income distribution,to analyze its impact on the operating capacity and profitability from theory,and then verify the financial data from.Through the analysis,found that Yonghui income distribution mode is effective.In this paper,I hope provide some experience and support of relevant evidence for China's supermarkets chain implementation partner income distribution system provides.It has certain reference significance for being implemented or not implemented partner distribution system.This paper summarizes the related enlightenment and experience:first,the enterprise should adjust the company organizational structure,then it divided different levels of the staff into different level partner.Different level partners share different level of revenue;Secondly,Enterprise should fully consider the demands of different departments,then they can use distribution of qualitative indexes;finally,the company introduced the racing competition mechanism to enhance the competitiveness of the company.To sum up,this paper makes a beneficial attempt to explore the rationality and validity of the income distribution model under the institutional framework of business partners and this paper supplement the relevant theories.
Keywords/Search Tags:Partner system, Income distribution model, Rationality, Validity
PDF Full Text Request
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