Study On The Income Distribution Of The Employees Based On Human Capital As Shareholder

With the development of productive forces and arrival of the knowledge economy, human capital has become one of the essential factors of the survival and development of the enterprise. Human capital participating in the distribution of the surplus value of the enterprise by evaluated to become shareholder can arouse the enthusiasm of the employees, improve management efficiency and promote growth of the enterprise. Consequently, research about human capital as shareholder has practical significance. It is a valuable research topic about the form of the human capital as shareholder that how to keep talents about the enterprise and how to keep the employee is not positive on the human capital as shareholder.The fundamental theories of this thesis are the stock right of human capital, the measurement of the human capital and the income of the human capital. The purposes of the thesis are researching the form of the human capital as shareholder and the analyzing income distribution of the employee. The value of the human capital is measured according to the comprehensive score for the jobs which are evaluated by using a combined method consisted of point-factor method and Hay evaluation method. The comprehensive score of the position can be exactly evaluated by using the combined method. For the purpose of determining the form the human capital as shareholder, the number average of employee criterion, the fixed value criterion and the central limit criterion are presented. Advantages and disadvantages of the three evaluation criterion are discussed. The forms of the human capital as shareholder are divided into Completely, Partly and Non according to the comprehensive score for the position and the evaluation criterion. After this process, the enterprise and the employee also have the capability to enhance the share proportion of the employees and reduce their own share proportion, respectively. The income distribution of employee is studied. And the income achieved by human capital is mainly discussed. The Graphical User Interface and corresponding program about the income of the employee is purposed by using Matlab.In the thesis, the employee has self-choice right to determine the proportion of their own human capital. By using this method, the employee has more choices and may achieve respect from the enterprise. In this situation, the enterprise can keep the talents of the employee. Consequently, the benefits of the enterprise and the employee are realized by using the purposed method.