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Study On The Participation Of The Human Capital In The Income Distribution Of China's State-owned Enterprises

Posted on:2008-07-24Degree:MasterType:Thesis
Country:ChinaCandidate:Z F LuoFull Text:PDF
GTID:2189360218457838Subject:Accounting
Abstract/Summary:PDF Full Text Request
Along with the arrival of the knowledge-economy era, human capital who wins by his knowledge and skills has taken the decision role of the traditional capital in the intense market competition for an enterprise's development. Therefore, the problem of human capital participating in the enterprises'income distribution has become a hot discussion in the world. With the publish of the relative policies and the complete of the stock-holders'rights reform which has existed in our country for a long time, the state-owned enterprises'own condition and the external environment have changed a lot. This paper aims to design an income distribution system for human capital in our state-owned enterprises in the new circumstances.It can be divided into four parts as follows: The first part does a fundamental research on the participation of the human capital in the income distribution of an enterprise, separately from the following four theories: the human capital theory, the income distribution theory, the agent-principle theory and the gambling theory. The second part does a research on the implementation of the participation of the human capital in the income distribution of an enterprise in the foreign countries, mainly including the annual salary system, the stock options, the employee stock ownership plans and etc, hoping it to make a model function in the next chapters for our state-owned enterprises. The third part researches on the history and the present situation of the income distribution of our state-owned enterprises. The last part is the most important part of this paper. Through analyzing the present external environment, it aims to design an income distribution system to suit our state-owned enterprises for human capital, which includes the way of it, the number of it and the inspection standard of it. This paper points that the system should include the long-term encouragement and the short-term encouragement to the human capital, and the number of the income of the human capital is determined by the gambling between the human capital and the traditional capital, and the choice of inspection standard is decided by the way of participation.
Keywords/Search Tags:Human Capital, Income Distribution, the Annual Salary System, the Stock Options, the Reform of the Stock-holders'Rights
PDF Full Text Request
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