The Study Of Operator Human Capital Property Rights Based On Corporate Governance

Nowadays, with the development of knowledge-based economy, operator human capital plays more and more important part in the enterprise competition. The enterprise's survival and development depends more and more on the intelligence and ability of operators. This requires that enterprise makes clear that operator human capital property right owns the authority position, in order to make operator human capital owns the enterprise surplus allocation in large degree. For this purpose, studying various enterprise operators human capital rights in deep degree, so that enterprises organize is the basis of enterprise management and development.This paper attempts to draw on the theory of operator human capital property rights based on corporate governance at home and abroad, and it is scientifically directed by such theories as economics of property rights and game theory. Beginning with the theory of corporate governance and property rights of operators'human capital, the essay emphasizes on analysis of several major characteristics of property rights of operators human capital. The essay uses game theory to explain the distribution of surplus power of human capital and non-human capital property rights, and concludes that operator's human capital property rights should be in a decisive position. Next, the essay discusses on the allocation model operator of operator's human capital in the company residual, it also analyzes the effect of implementation of the annual salary system and the system of stock options and their pros and cons. Again, this paper uses descriptive statistical to analyze the condition of residual control rights and residual claims, and concludes that the overall level of operators human capital's Residual control in listed companies is low, different sectors of enterprise operators human capital surplus to share control over the situation and operators of the annual salary system, stock options has different characteristics, also we use business case for the analysis of operators'payments. Finally, the essay based on our corporate governance operators human capital property rights and the status of human capital operators of the establishment of property rights system, and proposed the following ideas: (1)Improving accounting recognition and measurement methods relating to operators from the financial perspective. Enterprises should fully reflect the operator human capital owner rights in constitute accounting of assets, reflect the operators involved in human capital enterprises residual claim, thereby regulate the operators of the value of human capital measurement and stock options accounting confirmation, reflect the interests of the operators of the corresponding human rights of owners of capital in the balance sheet.(2)Establishing human capital property rights system. Thus, it is necessary to strengthen management of human capital's cultivation, nurture managers market, standardize manager market operation mechanism, perfect the government's macro-control system of operator human capital market, thereby build service of operators in human capital market, establish a market competition mechanism of selecting and build pricing system in operators human capital market . (3)Establishing the reputation system. It can stimulate mechanisms of production operators, in order to effectively play the role of operator's reputation mechanism.(4)Playing the restraining role of control mechanism and incentive and restraint mechanisms for operators. Operators'human capital incentive mechanism and the establishment of mechanisms for binding and perfect, becoming the core of corporate governance. Human operators owners of capital holdings, technology holdings, the operator of stock options institutional arrangements and innovation strengthens the operators human capital management structure , and become a new trend of the corporate governance structure in international economic conditions.(5)Strengthening its supporting systems and optimizing of the operators involved in residual claims system. We should speed up the legislative process of social security laws, expand social security coverage, and categorize governance according to characteristics of China's enterprises.