The Research Of The Financial Problems On Human Capital Participating In Distribution Of Hi-Tech Enterprise’s Income

The high-tech enterprise is the enterprise which regarded innovation as the vitality, and the source of innovation for enterprise are people who have high intelligence, high skills, high knowledge. The human capital is the key to survival and development of high-tech enterprises, and the key to success in competition. But at present, the situation of the human capital in the high-tech enterprises in our country is worrying, the high-quality staff who mastered the advanced knowledge and skills is very scarce, the innovation capacity of the enterprise technology is insufficient, laborers lack of enthusiasm, but also the loss of human capital is Serious. The fundamental reason of this phenomenon is the contribution of the human capital to the creation for enterprise value and the rewards do not match. According to the logic of the property right theory, a kind of factor in the production process will have the property requirements when it achieves the dominant position certainly. So establishing the property rights of human capital status, the Voice of human capital participating in the distribution of income is increasing, especially for the high-tech enterprises, taking the human capital as the vitality of enterprises, is to become more and more inevitable. Therefore, the human capital of the high-tech enterprises participating in income distribution problem is one of the problems that should be solved urgently, and the financial problems related should be solved first.The paper takes establishing the property right status of human capital in the high-tech enterprise, and taking the human capital participate in the income distribution as the core argument, the paper takes in-depth research on the financial problems. On the basis of the previous research, in the light of the problems existed, combined with the certain characteristics of the high-tech enterprises and their human capital, the paper aims at resolving the financial problems which may be encountered, and looks for a practical way that the human capital of the high-tech enterprises participate in income distribution.Firstly, from the importance of human capital for the high-tech enterprises, the paper discusses that the human capital participates in the income distribution is the inevitable trend for the high-tech enterprises from necessity and feasibility. Secondly, based on the analysis for present research situation of the property rights of human capital accounting confirmation, combined with the respective characteristics of different types of human capital in high-tech enterprises, the paper determine various types of the human capital property rights accounting confirmation, to determine who has the right to participate in the income distribution of the high-tech enterprise, and how the accounting objective reflect its involvement of the whole process of income distribution, realize the first premise that human capital participating in the income distribution of high-tech enterprise. Thirdly, based on the study of the value measurement method of human capital, the paper find out which can be used for reference, and find out the problems, to identify the new value measurement methods of human capital in high-tech enterprise, so as to solve the ratio problem that human capital participating in income distribution, realize the second premise that human capital participating in the income distribution of high-tech enterprise. Finally, based on the thorough analysis on the situation the human capital participating in the income distribution, combined with the characteristics of high-tech enterprises, the paper will find out the suitable method for the high-tech enterprises human capital participating in income distribution, and gives some recommendations.