Research On Human Capital And Reform Of Distribution Of Enterprise's Income

Mankind had stepped into in 21st century, the knowledge-economy is developed rapidly, market competition become more and more fierce. The factor playing a decision role has already turned from traditional capital strength to the person who has technical ability, Human had grasped and used knowledge, it already permeate even leading all sides of social life.The human with knowledge and technology (the human capital mainly) has become the main strength of driving economic growth and social progress. People not only to be paid salary as a project, but also the only ones that active in production process, what's more, developing the production factors that can create excess value effectively. So, a lot of scholars both at home and abroad begin to focus on and study the relation between the human capital and distribution of income of the enterprise.Synthesize the achievement in research of many document, we have already drawn following conclusions: The human capital is main production factors in the economic growth; its owner should share the homograph income of the enterprise. What is the profound reason of distribution of income share? What position occupied during distribution of income? How much share should be enjoyed concretely? And by what kind form of distribution? This is the mainly matter that this article will be solved.The main content of this studies includes:(1) Lessons from Marx's work value theory and western human capital theory,point out that the human capital is the creator of the enterprise wealth, so, it must share the distribution of income of the enterprise.(2) Study the development trend of the company organizes, establish the centerposition of human capital while arranging in enterprise ownership, Set up the company manage structure frame of taking human capital as center.(3)Basing on analysing current measure of the value of human capital, we forwardthe imagine of current value of human capital : value of human capital is the current used value adding new created value of human capital.(4)Compare with the theory of Marx's distribute according to work and Western'sdistribution based elements, we support the distribution way to establish socialist market economy should be the combination of the two. Through the deduction on marginal productivity theory, propose according to contributing on distribution.(5)Developing the imagine of contribution on distribution , further more , wepropose that human capital share in thenterprise's income should be as basis of current value of human capital. Because current value of human capital is reasonable integiation of measure of the value and contribution of the value.(6)Combine the concrete materials data of the enterprise, calculate out the human capital in a value of contributing created in the enterprise and its distribution value.(7)Compare it with the concrete mode of current distribution of income, act as thetheory of current value as the basis with the human capital, innovate and reform the current mode.(8)Reform the relevant supplementary measure of distribution of income of ourcountry, put forward some suggestions and countermeasures pointedly according to our country's present situation.