The Research On The Mode Of Core Employees Share The Residual Returns Based On Game Analysis

According to the theory of modern enterprise: enterprise is a special contracts between human capital and non-human capital. The core staff is the core of human capital sharing the enterprise residual income is an important content of transformation of modern corporate. The core employees are no longer satisfied with the fixed wage, and enhance the status, and physical capital owners share ownership of enterprises, establish the status of human capital’s property rights, for the sustainable development of the enterprises and is of great significance to stimulate creativity.However, current research on human capital sharing the residual income and human capital pricing is more mature, for human capital to share the residual income proportion of less, the lack of a more human capital to share the residual income model. Although in reality there are many enterprises with the annual salary system, stock option, stock and other ways to motivate the core employees, but these are in the implementation of "arrange capital wage labor" ownership of enterprises under the system of incentives, and did not establish the status of human capital’s property rights, but did not have the core employees of enterprises become the owner of the enterprise. The core employees of enterprises with human capital production factors have gradually become the most scarce resources of enterprises, research can share the residual income proportion problem can meet the needs of enterprise management. This paper is based on the enterprise core staff this special human capital group as the research object, using the method of game theory analysis method, empirical analysis and qualitative and quantitative analysis, combining the theory of human capital theory, human capital theory, human resource accounting and principal-agent theory, explore the mode of enterprise core employees share the enterprise surplus "cake".This paper takes the human capital share the surplus income ratio is a game process as the breakthrough point, put forward the enterprise core employees share residual income basis, using game theory analysis method in the construction of the symmetric information condition and on how to realize the distribution of core employees of enterprises and business owners under the condition of asymmetric information, and then effect of proportion factor. The conclusion is: the stock of human capital is greater, more share proportion of core employees in enterprises, work harder, the greater the enterprise residual income, to achieve a win-win situation. Then, the SASAC introduced the EVA appraisal method, to determine each of the variables affect the distribution ratio, design a set of shared model.Finally, a case study of ZTE Corp, to the enterprise during the 10 years of core employees in enterprises human capital should share the residual income share, by linear regression analysis, this paper argues that: the role of human capital on enterprise surplus more.