The Study On Income Distribution System State-owned Enterprise

The enterprise is a cooperative contract of human capital and physical capital. The owners of human capital and physical capital invest and take risks co-operatively, therefore,the residual claim fights should be allocated between them according to the contribution to the value creation.The owners of human capital not only obtain fixed salary,but also participate in the distribution of residual income.As concern the distribution system of state-owned enterprise,annual salary system and employee stock ownership plan is the common way for human capital's distribution,which is designed to stimulate operators and managers.The residual claim rights of human capital have not been met perfectly.From the view of cooperative contract and the human capital theory,this paper summarize the developing process of state-owned enterprises' distribution system,and discuss the necessity of human capital's residual claim right in state-owned enterprises.Additionally,the paper studies the rule,patter and effect factor of innovative distribution system.The study on measurement of human capital's contribution value adopting Balanced score card is the emphasis of this paper.Perfecting the distribution system of state-owned enterprise is the requirement of modern enterprise system,which is the embodiment of the rule distributing according to contribution of production factors.The study is useful for improve the distribution system of state-owned system.