The Research On The Mode Of Human Capital Owners And Physical Capital Owners Sharing The Surplus Of The Enterprises

With the advent of knowledge economy, the role of human capital owners in enterprises is more and more important. As the sole source of value creation, the negotiation position of human capital owners in the enterprises is gradually improved. They are no longer satisfied with obtaining fixed wages, while they require sharing the ownership of enterprises with physical capital owners, which can consolidate the property rights of human capital. In reality, many companies are carrying out stock options, employee stock ownership plan and so on. However, these incentives are carried out under the arrangement of capital employing labor. These incentives do not consolidate the property rights of human capital and nor become the owners of enterprises according to the human capital.According to the research of this thesis, this paper studies the methods that the owners of human capital and the owners of physical capital share the surplus value equally, establishing the property rights of human capital and making the owners of human capital realize the self motivation. This mode makes the theory of distribution more scientific, and provides instructional suggestions for the sharing of the surplus value in enterprises. First, this paper demonstrates the conventional methods about the owners of human capital and owners of physical capital sharing the surplus value and points out the deficiency of these methods. Then this paper demonstrates the evidence about the owners of the human capital sharing the surplus value and the related concepts. Based on that, designing a new mode that can ensure the owners of human capital and the owners of physical capital share the surplus value according to their contribution. By accounting the value of human capital, can determine the human capital. Then by introducing the value-chain and operation, assessing and bargaining to determine the contribution share ratio between the owners of human capital and the owners of physical capital at the final accounting. At the same time, the proportion of capital contribution should be considered according which the owners of human capital and the owners of physical capital can share the surplus. The individual owners of human capital share the surplus according to the contribution and the individual owners of physical capital share the surplus according to the capital contribution. Beginning of the next accounting, the value of human capital should be adjusted. At the final accounting, the owners of human capital and the owners of physical capital share the surplus value accounting to the new contribution share ratio and capital contribution share ratio. The individual owners of human capital and the individual owners of physical capital repeat the above process to share the surplus. Hence the owners of human capital and the owners of physical capital can share the surplus value. In this paper, some examples are also given to illuminate how to apply the designed mode. Finally, some suggestions are given for the application of this mode.