Study On Enterprise Income Distribution System

The enterprise income distribution system involves a series of system, such as the subject, content, form, principle and procedure.Enterprise income is the surplus value that enterprise earns during a period. This definition defines the content of the enterprise income distribution too.These theories that the hypothesize of resource rareness and the principle of supply-demand, the hypothesize of economic people and the principle of welfare maximum have established the theoretical foundation for human capital becoming subject of enterprise income distribution under the era of knowledge economy.The subject of enterprise income distribution is the logic start of this system. Supply-demand relationship and uncertainty of income are the reason that traditional subject of the enterprise income distribution was established. Under the era of knowledge economy, Financial idea and the goal of financial management have innovated, relationship of supply-demand of human capital and financial capital is adverse. All of these have established the objective foundation for human capital becoming subject of enterprise income distribution. However, in the modern enterprise that two kinds of right separate, Because the characteristic of human capital and its owner right are tied , it will be reality that human capitalist distributes enterprise income with financial capitalist together. But because of nature of enterprise' master working and his property right have determine that only knowledge can employ the labor with capital, two subjects of enterprise income distribution have established .The change of subject of enterprise income distribution requests to reform its forms. Though human capitalist has become subject of enterprise income distribution, financial capitalist will always control the amount and the forms. Particularity of human capital will put forward the special forms of distribution too. For this reason, the special forms such as stock option, continue educating, promotion and so on will be produced. Change of subject of income distribution will change the principle and procedure of distribution too. Traditional income distribution principle and procedure have a lot of deficiencies, we must establish the distribution principle such as "efficiency first", "ownership clearly," and appropriate procedures.Because Chinese state-owned enterprises have more drawbacks during transition period, the last chapter is a supplementary. Though system of our country distribution has constant development, but a lot of defects still exist. Enterprise's musters hopebecoming the subject of income distribution, but it was limited by current enterprise's property, so our reform of income distribution assisted with the reform of the state-owned enterprises. For this special request, our enterprise should implement master's yearly- salary system during the transition period.