| In the 21st century of knowledge economy and information economy, the development of person with ability has become the key factor to productivity's development. Nowadays, the value and function of human capital has managed to accordance, but it hasn't emerged by income distribution. Thus, this dissertation does the study on how to carry out our idea about what we have managed to accordance, and that is how to put human capital's participating income distribution in practice. This dissertation studies from human capital and material capital's distribution to interiority of human capital, and the emphases is the interiority of human capital .The study is presented as follows:1. The actuality and analysis of human capital's participating in income distribution both inside and abroad. The study summarizes and analyzes human capital's participating in income distribution, the distribution inside human capital both inside and abroad and the making price of human capital. Then the conclusions are that the scholars'studies are three points of views: economics, management and account. While the study from property is few, this dissertation starts with property, and distributes by human types for complete results.2. The analysis of the basic theories on human capital participating in the income distribution. The dissertation definitudes the conception of human capital, which coagulates in body, increases the use of merchandise and service, and shares in income. The study understands the distribution object and definitudes enterprise'residual EVA, which makes it into realism. The study discusses which accords to income distribution and forms the base of study.3. This dissertation studies the income distribution inside human capital for further from property. It makes into practice by designing basic principle and process. While designing complete method, the study considers the enterprise of different stage has different strategy, so it must adopt another method. So this dissertation starts from lifecycle theory and fall distribution together, and raises the method about different lifecycle enterprises.4. This dissertation proposes the restrict matters about the distribution inside human capital actually form outside and inside. The outside restricts are society identification, human capital market, capital market, society security, correlative laws and the evaluate agency. The inside restricts are enterprise father frame and the game between human capital and material capital. So that makes the study completely.This dissertation's innovation is: it combines lifecycle and human capital's distribution, and bring different methods to match it. What's more , the process is the follows: firstly, it plots human capital into Idiosyncratic Human Capital and Coessential Human Capital. Secondly, it distributes by the two types, which is more general for enterprise'object than by department. What's more, it designs the method to calculate the human capital contribute value. It distributes between two types by contribution value, which comes true distribution according to work. Then it uses Analytical Hierarchy Process for the inside of each type. Finally, it gets the complete distribution for everyone.This dissertation provides a complete method to estimate the distribution of human capital. It hopes to offer a way to enterprise. However, the models are too academic, I will try my hard to improve that in the further study. |