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The Research On The Assignment Of Enterprise Earning When Human Capital's Participating In

Posted on:2008-07-11Degree:MasterType:Thesis
Country:ChinaCandidate:C T LiuFull Text:PDF
GTID:2189360242964867Subject:Accounting
Abstract/Summary:PDF Full Text Request
Along with the information technology development, the human civilization is stepping to take knowledge and the information as the characteristic knowledge economy time. From this significance, the knowledge economy time decided the function the factor is the knowledge capital, namely the human capital, may estimate, the future international competition could be the science and technology competition, but the human capital will become in this competition the most intense focal point. The domestic research although has carried on a more thorough discussion to the human capital question, but because the human capital starts late in our country, in the practice, overemphasizes the human resources the development and the application. But they neglects the human capital theory the research, take insufficiently the human capital nitrogen characteristic and has not made the limits from the value to the human capital, the human capital market price mechanism is imperfect. These are worth further studying.The enterprise is the essential factor owner the contract aggregate, which "the cooperation surplus" forms for the realization essential factor income share. Its assignment result is decided by respective the negotiations strength the size. Therefore, the present paper relates the human capital theory and the income assignment theory, the analysis human capital participation income earning of an enterprise assignment rationale, and unifies our country the present situation, thinks the current our country enterprise present human capital income assignment the performance level concrete manifestation for the below form entrepreneur's yearly salary system, in the scientific researcher income assignment stockholder's rights income as well as common laborer's wages reward and so on. In under the assignment total quantity determination premise, the concrete assignment realization form is possibly many and varied, mainly has the share profit, the share property rights, the share value, the share authority and so on several kind of forms.Finally proposed consummates our country human capital income distribution system certain to suggest. First, strengthens the property right system construction from the human capital property right and the enterprise property right two aspects. Second, the strengthening human capital market fixed price mechanism, the perfect human capital market information mechanism and the prestige mechanism, transform the human capital by the original administrative fixed price the market fixed price, perfect manager human capital market. Once more, according to the human capital theory, entrusts with the human capital surplus income to demand the power, simultaneously unifies our country the actual situation, in view of the different level human capital choice different human capital income assignment pattern, drove the different level human capital diligently works, thus realization enterprise matter capital and human capital value maximization.
Keywords/Search Tags:Human Capital, Assignment of Enterprise earning, Mechanism of Incentive, Information mechanism and Reputation mechanism
PDF Full Text Request
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