Research On The Problems Related To Entitling Human Capital To Allocate Enterprise Residual

During 21st century, human being enter the era of knowledge-based economy. Its characteristics is that knowledge becomes the first production factor and foundation of wealth allocation,whose core is human capital that represent the intelligence resources.At the same time, human capital become more and more important in China economic development. So how to entitle human capital to allocate enterprise residual has already been put on the agenda of each enterprise. This article is divided into four parts totally.The first part summaries the theories that human capital is entitled to allocate enterprise residual. Firstly, look back the developments of the western theories of human capital,secondly,analyze the difference among human resource, human capital and human property,finally further introduce related theories and implementing conditions. The second part shows detailed implementing forms.The part introduces the characteristics , merits and shortcomings of various forms, and analyze their operation processes.The third part carries on the all-direction description of the present conditions , including the related social background, employee income structure and so on.The fourth part analyzes reasons of existing problems and puts forward related counterplan and suggestions.