Study On China's Entrepreneur Human Capital Participating In The Enterprise's Income Distribution

In the era of knowledge-based economy, with the role of human capital becoming more and more important, the high-level human capital—entrepreneur human capital gains the power of management and control. Based on these powers, the entrepreneur human capital becomes involved in the enterprises'income distribution, and it has become the leader in income distribution participating by the human capital. In order to encourage the entrepreneur human capital to take the maximizing of the added value of the enterprise as its goal, this dissertation does the study on China's entrepreneur human capital participating in the income distribution, which is based on some predecessors'theoretical studies about human capital participating in the income distribution, entrepreneur and the EVA (Economic Value Added). The study is presented as follows:The first part is the analysis of the basic theories on entrepreneur human capital participating in the income distribution. Firstly the dissertation gives the definition of the entrepreneur human capital which is the subject of the dissertation in this paper. The entrepreneur human capital is the highest level of the human capital, it is the capitalizing of the capability of the entrepreneur, and its carrier is entrepreneur. The definition is given from four aspects: categorization, means of forming, constitution and function. Through the comparison of the material capital and human capital, the comparison of entrepreneur human capital and other human capital, both the common features and the unique features can appears clearly. Besides these, the dissertation states the theories based on which the entrepreneur human capital participates in the income distribution, and it also analyzes the actual cases on entrepreneur human capital participating in the income distribution.The second is about the analyzing and induce of the material profit of the entrepreneur human capital participating in the income distribution according to the classification of income into compensatory income and contributive income. Compensatory income is the income that the entrepreneur human capital gets in the first distribution, and from the point of financial accounting, this part as the cost of the enterprise is deducted before the pretax profit. While the contributive income is the income that the entrepreneur human capital gets in the residual profit distribution, and that part of income can be considered as the residual profit the entrepreneur may share, that should be gotten by the entrepreneur. Apart from this, the dissertation fully states the theoretical basis and their various forms of the intellectual income of the entrepreneur human capital, and finally induces the different influences on the entrepreneur taken by the different ways of income distribution.Thirdly, this dissertation makes conclusion of the traditional ways of the entrepreneur human capital sharing the contributive profit, looking for the disadvantages of the traditional ways. Based on this and with the related theories of EVA, the author puts forwards a new way in studying the contributive income of the entrepreneur human capital, and forcefully states the theoretical basis of the residual income distribution with the EVA as the subject. From the viewpoints of the development of both the enterprise system and residual income share of the enterprise, the process of human capital participating in the residual income distribution can be divided into five phases, the relative role between the human capital and material capital and ways of distribution in each phase are stated in detail. The entrepreneur human capital contributive income models are formed according to different features of the five phases and they are based on the EVA. Then with the theory of the enterprise life style, the paper states the various ways of realizing the contributive income of the entrepreneur human capital in different development periods of the enterprise.Finally, the dissertation studies the foundation of the related restraining system of the entrepreneur human capital participating in the income distribution centered with the supervising system from both the inside and outside aspects. This may help to form the overall entrepreneur balance system centered on the enterprise, including the members and resources from both the inside and outside.