剩余控制权有转换为剩余索取权的动机。现实的剩余索取权分割与剩余控制权结构之间并不存在稳定的匹配关系，权威排序是影响剩余控制权转向剩余索取权的重要变量。据此构建剩余索取权分割模型，研究分配结构对有效剩余控制权与有效剩余索取权的影响。结果表明，若权威排序至少为三级，剩余索取权分割主体的趋利选择，倾向于减少有效剩余控制权与有效剩余索取权；以剩余控制权为基础的剩余索取权分割结构，存在未实现的潜在效率。调整分配结构，是“激发”潜在效率的可能途径。%Residual control right can be transferred to residual claims.There is no stable rela-tionship to match the divisions of residual claims and residual control right structure.The author-ity ranking is an important variable to influence the transfer from residual control right to residual claims.The residual claims division model is established in this paper accordingly to research the effects of distributional structure to efficient residual control rights and efficient residual claims. The results show that if authority ranking is larger than level three,the division entities of resid-ual claims tend to reduce efficient residual control right and efficient residual claims because of theirs profit-orientation.There is potential efficiency exists in the division structure of residual claims based on residual control rights.The adj ustment of distribution structure is a possible way to motivate potential efficiency.
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