The Value Theory Of Behavior, And The Value Distribution Of This Theory

The emergence of the knowledge economics that symbolized the great level of industrial period in the mankind has gone. Instead, we are a heading into a knowledge economics period whereby human resource is the main foundation. In this particular period, human resources in the companies have shown its important position, however, the human resources exist inside the human beings, and its function depends on its behaviour. Behaviour as kind of human resources factor has shown its importance in company's valuation activity. Since companies are always seeking to maximize their economic value, it is necessary for them to understand the different factors'function in the valuation activity and consequently create more economic valuation.This dissertation focuses on the study of economic value from the behavioural perspective whereby further discussion is developed by following professor Xuguoju's ideology on behaviour valuation, which consists of: 1] human being is the main body for judgement; 2] human resources is the foundation of the economic valuation; 3] behaviour is the course of the act for the valuation; 4] .material resources is the production factor of the economic valuation, and 5] market is the place where the exchange value is generated. This essay also explicates the meaning of behaviour valuation theory in reality from the following perspectives: 1] the human resource ownership; 2] company valuation, creativity and management. 3] And the valuation distribution.The company's valuation activity can not carry on without the value distribution. Valuate distribution broadly means to achieve the exchange value's production distribution, social distribution and earning value distribution. This dissertation will focus on the distribution of the earning value among the distribution objects only, that is, how to motivate the distribution objects by setting up proper distribution rules in order to strengthen the cooperation and create more economic value. Based on this concept, the value distribution in relation to the behaviour valuation theory will be discussed. Earning value distribution is given a new definition from the relationship between behaviour and economic valuation's perspective which is totally different from the ideology focused on the material capital owner, highlighting the dominance of the human capital in the distribution process. Earning value distribution between human capital owner and the owner of material capital should be divided into two parts by following incentive-restraint principle, game principle, the principle of distribution balance and value contribution. One is to define the company's current social average return with the link of the average rate of return and then distribute the social average return from the company's current earning value equally according to the ratio of the human capital and material capital which is set up at the beginning. The other is that the human resource owner should be responsible for the difference between the earning value and company's current social average return and the precise ratio should be negotiated by both parties.