Dissertation
Dissertation > Economic > Economic planning and management > Enterprise economy > Enterprise planning and management decision - making

The Study on Human Capital Sharing in Enterprise’s Residual Returns

Author LuWenTian
Tutor LiYuZhou
School Southwestern University of Finance and Economics
Course Accounting
Keywords Claim to residual Human capital Employee stock ownership Option incentive
CLC F272
Type Master's thesis
Year 2008
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Corporate income distribution is concerned by Economics and Finance. Although traditional firm theory had developed from the shareholders of sovereignty to the modern theory of the stakeholder theory, But the existing corporate income distribution theory remains to shareholders as the center, and to explore ways of after-tax profit between shareholders and company on the basic, rather than consider other relevant stakeholders, especially the main operators and the staff in the distribution of income from corporate interests of the remaining demand.In fact, the knowledge-economy is developed rapidly, Market competition become more and more fierce. The factor playing decision role has already turned from traditional financial capital to human capital. Modern firm theory argues that enterprise is a complicated contract composed of human capital and financial capital. Resources“lack of need”to the owner by virtue of its ownership of resources can be shared and the resources are created by the use of the returns. Therefore, the traditional mode of distribution of the remaining returns should need to be improved.In recent years experts have also advocated human capital should participate in the residual returns from enterprises, but as operators and employees of these two types of human capital is different should share which surplus earnings? Two different types of human capital should share what the specific number of the remaining returns, the remaining revenue sharing should be how to achieve? These issues are of this paper is to explore. Therefore, this paper reference literature and information in an attempt to distinguish between operators and employees in two different types of human capital involved in the distribution of income from the remaining differences, straighten out the shareholders, managers and employees sharing the returns of the remaining enterprises thread. Different human capital should be allocated surplus is the key issue of human capital. In this paper it will be divided into operators and staffs, and initial exploration to distribution model.This paper has basically solved the human capital to participate in the distribution of the remaining returns, but because of limited capacity, it is evitable to make mistakes, I Sincerely hope that teachers and students give more criticism and correction.

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