The Study Of Participating In The Enterprise Income Distribution Under Knowledge Economy

In 21st century, experienced the agricultural economy and the era of industrial economy, human society has entered the era of knowledge economy. In 1996, the Organizations For Economic Cooperation and Development (OECD) in "the knowledge-based economy "pointed out that:" knowledge economy is based on knowledge and information of the production, distribution and use on the economy". As the greatest creative core production resources , knowledge inputs to the production and business activities to participate in the enterprise value creation. With the importance of knowledge in enterprise value rising gradually, the knowledge formed in the form of capital. But the present situation is: knowledge capital owner just getting remuneration, while physical capital owner enjoys all the enterprise residual income, it is inequitable for the knowledge capital owner. In order to solve this problem, this article chooses the knowledge capital as the research object, on the how to measured, how to participate in such problems as the income distribution company was studied to achieve the owners of residual claims of intellectual capital to achieve the purpose.This paper has been made the basis of research results, based on knowledge capital and financial management theory to explore the intellectual capital measurement model to analyze the income distribution of intellectual capital in the necessity and feasibility of the design remaining in the enterprise intellectual capital income distribution models. Surplus capital in the enterprise through knowledge the way income distribution comparison, the distribution of different types of enterprises the choice of method. And institutional conditions and market conditions from both the current situation of our country, for their constructive comments on the issues raised there.The innovation of this paper is to measures the value of intellectual capital based on income approach, reshaping the knowledge capital in the enterprise income distribution model.