Research Of Company Governance Based On Human Capital Theory

Human capital is not only a productive factor of enterprises, but also an institutional factor. By human capital theory, scientists researched human capital's function and tribute on enterprises output qualitatively and* quantitatively, looking it as a productive factor. It is not enough. The article thinks that it is not only the objective need of the development of company governance theory and practice, but also the developing trend of human capital theory that human capital is taken into the research system of company governance as a institutional factor. The nature of company governance is the arrangement of enterprise ownership. Enterprise ownership displays as surplus control power and surplus gaining rights. So human capital theory infects the contributing of surplus control power and surplus gaining rights in company governance.Based on forefathers' views, the article bounded company surplus control power, company surplus gaining rights. At the same time, raised the proposal of accounting calculating innovation under the human capital theory. Analyzed the basic frame and affective factors of company ownership assignment. Designed the concrete sharing arrangement of company surplus control power and gaining rights on the basement of human capital theory.