Research On The Mechanism And Method Of Human Capital Participation In Income Distribution In Technological Innovative SMEs

Technological innovation SMEs are the most important market economy mainstay in China's scientific and technological progress,the source of technological innovation and the direct carrier of technological achievements transformation,and the “incubator” of technologically innovative large and medium-sized enterprises or enterprise groups.Among the production factors,technology and human resources play the most crucial role in the growth of SMEs compared to other types of enterprises.The sustainable competitive advantage depends on the accumulation and quality improvement of human capital.However,in the distribution of production income,the status of human capital is often neglected,which runs counter to the principle of focusing on fair distribution in China.According to the characteristics of human capital of scientific and technological innovation SMEs,we design a more reasonable and fair income distribution mechanism and method,so that human capital can truly participate in the process of enterprise income distribution,so as to realize the incentive to human capital owners and to scientific and technological innovation.The healthy development of SMEs and the smooth implementation of China's innovation system have theoretical and practical value.Based on the analysis of domestic and foreign research status and enterprise income distribution practice,this paper systematically studies how human capital of SMEs participates in income distribution from the perspective of human capital property rights and value,and deeply discusses key issues such as income distribution methods and strategies.The innovation of this paper is to establish a revenue distribution mechanism and method consisting of human capital income value evaluation and multi-human capital capital mixed income distribution.The dynamic adjustment mechanism of human capital income distribution is put forward,and the problem of human capital participation in income distribution of technological innovation SMEs is comprehensively studied.The research contents and main research conclusions of this paper are as follows:(1)Put forward the evaluation method of the income value of human capital of technological innovation SMEs.It defines the connotation and characteristics of human capital of technological innovation SMEs,and divides the human capital of technological innovation SMEs,including entrepreneurial human capital,managed human capital,R&D human capital and ordinary human capital.According to the "dual equity" governance structure of technological innovation SMEs,the mechanism of human capital participation in income distribution is expounded,and the structural factors such as revenue sharing ratio,input elasticity factor,technology level factor and cost factor are analyzed.At the level of technological innovation SMEs,from the perspective of symmetric information conditions and asymmetric information conditions,the evaluation method of human capital return value is constructed.The initial distribution of the benefits of technological innovation SMEs between physical capital owners and human capital owners has been realized.(2)Proposed a method of multi-human capital mixed income distribution.Based on the evaluation of the value of human capital gains in technological innovation SMEs,the four key factors affecting the proportion of investment,risk tolerance,contract execution and contribution of the diversified human capital gains within the enterprise are considered.The M-Shapely value of the technological innovation SMEs multiple human capital gains distribution model.Through the practical application of this model,effectively coordinate the conflicts of interests among various stakeholders and achieve balanced governance of all stakeholders.(3)Designed a dynamic adjustment mechanism for the distribution of human capital income.Based on the mechanism and basic framework of the dynamic adjustment mechanism of human capital income distribution,the system dynamics model of the dynamic adjustment mechanism of human capital income distribution is established.Through the analysis of the simulation operation results of the technological innovation SMEs in the next 15 years,according to the strategic scenario constructed by the model,the dynamic adjustment mechanism of human capital income distribution has a significant effect on the profitability of technological innovation SMEs,which proves that this paper is for technology.The effectiveness of the mechanism and method of technological innovation SMEs human capital participation in income distribution.Human capital has become the core production factor of technological innovation SMEs.This paper has established a comprehensive scientific and reasonable mechanism and method of corporate income distribution,which has realized the incentives for employees and maintained the healthy,sustainable and stable development of enterprises.Due to the diversity and uncertainty of human capital,until the current academic circles have not yet formed a unified,authoritatively recognized standard for selecting human capital indicators,the verification of human capital value evaluation system and income distribution function model for technological innovation SMEs needs to be tested by more practical data.In the future research work,it is necessary to apply a more accurate function model based on actual conditions to accurately analyze the key factors such as the contribution rate and value of human capital.How to design a scientific and effective human capital incentive strategy based on the characteristics of different levels of human capital in technological innovation SMEs will also become an important research direction in the future.