Study On The Enterprise Income Fair Distribution Under The Perspective Of Human Capital Property Rights

In the modern society, with the establishment of'people-oriented'concept and the improved status of people in the social economic activities, human capital is increasingly important in the productive and operating activities of the enterprise, and becoming the most key elements of value production and value creation of the enterprise. However, due to the hysteresis quality of the system construction, the property rights position of participants of enterprise such as shareholders, managers, creditors and ordinary staff is not equal, in the income distribution of enterprise, human capital especially ordinary human capital does not get the return which could match with its contribution, the income gap expands gradually. The distribution system of enterprise which is rooted in the traditional industrial economy is facing unprecedented challenges. In order to realize the fair distribution of income from enterprises and guarantee the due rights and interests of enterprise participants of all parties and narrow the income gap, this dissertation takes the human capital theory, property rights theory and justice theory as a foundation, and combing economics, statistics, accounting and law etc. together, gives systematic and interdisciplinary studies of the arrangement of enterprise property right system, human capital measurement, accounting and system problems related, and finally establishes the income fair system of enterprises. In order to realize fair chance and fair rules of the income distribution, it is necessary to rethink and build the enterprise distribution system through an innovative property arrangement of enterprises, an innovative distributive mode and an innovative accounting system. And it has important theoretical and practical significance.Firstly, this research begins from the fair distribution of connotation, points out that enterprise who wants to have fair distribution should make an on-the-spot investigation on the process of income distribution of each section of justice, and expounds starting point fairly, fair rules and fair result in the process of income distribution. At the same time, it researches the meaning and character of the human capital and its property right and human capital property rights of enterprise. Secondly, according to the ideas of enterprise property rights as a logical foundation, constructs an income distribution system from the fair perspective with fair property rights of enterprise participants and distribution rules uniformly. Comparing labor distribution, contributing distribution with capital property value, puts forward standard and scale of the fair distribution of the enterprise income. Thirdly, on the basis of analying the value movement of the human capital, comes up with a train of thought which is 'expected value price-dynamic adjustment-determine the human capital actual value'. It is a dynamic, grading and operable idea about human capital pricing. And puts forward indirect pricing method about human capital initial value through income level of laborer in market, and adjust the value of human capital according to fuzzy evaluation. Finally, it studies the accounting system about enterprise income fair distribution under the perspective of human capital property rights, mainly discusses some accounting contents related to human capital property value, and the set of account, the improvement of some related accounting rules and the innovation of the accounting report.