Measure Models Research And Financial Analysis Of Manpower Capital Participating In Distribution Of Income Of Enterprises

On the knowledge economy time arrival, the human capital function starts to appear, the logic of the capital hiring the work gradually breaks through. Along with material capital scarce and the property speciality droping, the original material capital owner monopolizes the enterprise surplus rationality to receive the question, the human capital owner relies on its special capital characteristic, bargains back and forth with the material capital owner between carries on repeatedly gambles, the human capital owner becomes the the third shareholder, to demand the power of the request surplus of the enterprise after the creditor participates in the income earning of an enterprise.This article makes the induction summary to the human capital participation income earning of an enterprise assignment basic condition and the restriction factor. The article establishes value measurement model of the human capital, and uses Cobb-Douglas production function to produce the function determination human capital technical progress factor. It finds the different type of human capital value measurement model, to reflect human capital value quantity as time. The article does not choose the risk analysis model to the special human capital value, but adopt the indirect measurement way. expense occurring and the value amortization question of the human capital are on the discussion in this article. At last the article introduces new "the manpower property" , "the human capital" in the property debt table, and the correlation detailed subject, to disclose the accounting information which has to carry on Controlled the human capital of the enterprise.For changing formerly a body gauging device of mixing to the human capital, and proposing in view of various types of human capital the article finds the different value measurement model, so it manifests the human capital the nonhomogeneity. It proposes the new processing way of accountant and the valueamortization method of human capital. The article points out the traditional property debt table reflecting the property of enterprise actually has the control by no means the resources, but only a part right. The article opens new accountant the subject to carry on the financial analysis in the property debt table, to consummate the property debt table that it discloses the information of human capital of a soft resource which actually is controlled by the enterprise.