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Human Capital To Participate In The Income Distribution Mechanism

Posted on:2006-01-04Degree:MasterType:Thesis
Country:ChinaCandidate:Q LiFull Text:PDF
GTID:2206360152988223Subject:Accounting
Abstract/Summary:PDF Full Text Request
With the enhancement on function of the human capital and the rising of its position, arrangement of the modern company's administration structure has paid attention that human capital enjoys some ownership and residue claim in enterprise more and more. The article discusses the relevant problem of human capital participating in the distribution of income of enterprises in term of mechanism.At first, human capital participating in the distribution of income is rational and feasible theoretically. Because enterprise is made of human capital and material capital together, and they create enterprise's value together and share enterprise's risk together. None is lacking if enterprises want to survive. A certain extent, human capital plays a decisive role. The material capital owner has had enterprise's residue claim all the time, then the human capital owner should share enterprise's income too. The human capital can valuate through many kinds of methods and create two parts of value. So it is feasible that human capital participates in the distribution of income.On this basis, the article expatiates the mechanism of human capital participating in the distribution of income mainly. The mechanism of human capital participating in the distribution of income means the rule that the elements of the system of human capital participating in the distribution of income interact. The mechanism of human capital participating in the distribution of income is formed by three parts: driving mechanism, operating mechanism and appraising mechanism. The driving mechanism is the process of motive force of human capital participating in the distribution of income acting. Key problem of driving mechanism to solve is to arouse the enterprise's owner's enthusiasm and initiative of human capital participating in the distribution of income by various kinds of means. Operating mechanism is that the enterprise's owners choose the best scheme that is made of the method of distribution, the rate of distribution and the standard of thedistribution, then plan and implement. During the process of implementing, the enterprise's owner must control to avoid the deviation of the operation result and the mechanism goal because of neglect or short rigor during the process of operation. Appraising mechanism means to examine and analyze the result of human capital participating in the distribution of income according to certain standard, discover the shortcoming of operation and find out the reason of shortcoming and method to solve problem in order to prevent the same problem appearing again. At the same time, advantage must be summarized so that to encourage the staff better then satisfy the enterprise owner better. In a word, driving mechanism explains the motivity of human capital participating in the distribution of income, operating mechanism describes the process of human capital participating in the distribution of income and appraising mechanism expatiates perfect way of human capital participating in the distribution of income .Staffs' allotment of shares at lower price, distributing enterprise's share to the staffs and gain sharing are typical models of human capital participating in the distribution of income. Application of the mechanism is explained further by the case analysis of the three models. At last, the article analyzes the operation foundation of human capital participating in the distribution of income to show that the mechanism is not independent.
Keywords/Search Tags:human capital, distribution of income, distribution mechanism
PDF Full Text Request
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