... economic surplus经济过剩，经济剩余 surplus profit剩余利润；超额利润 cash surplus现金结余；现金盈余 ...
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在1950年，General Electric首先 提出Residual Income（剩余利润）的名词。在学术界方面，1965年 会计学家Solomon首先倡议以剩余利润（Residual Income）的观念 作为企业评估绩效的准则。
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Firstly, because the separation of business enterprise ownership and powers that make intelligence and labor devotions have not capital income, they are just mainly gained their salary but not participate the admeasure of surplus profit.
首先,这是因为两权分离使得经营管理者的智力与劳动投入不具有资本的收益性,他们主要是领取薪酬而不能参与资本剩余利润的分配。
参考来源 - 我国企业经营管理者激励与企业绩效之实证研究·2,447,543篇论文数据，部分数据来源于NoteExpress
剩余利润或损失在合伙人之间的分割比例。
The ratio in which residual profits and losses will be Shared by the partners.
剩余利润转化为地租。
如果物力资本是企业利润的索取者的话，那么人力资本理所当然地成为企业剩余利润的索取者。
If the material capital is a proprietor of enterprise's profits, the human capital is naturally becoming the proprietors of the enterprise's surplus profits.
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