A Research Of Human Capital's Participating In The Distribution Of The Enterprise's Residual Returns

During the knowledge economy, human capital has more and more effect on the foundation of the core competence ability of the enterprises. So the enterprise's development relies on the human capital more than before. Essentially, the prime reason is: with the development of the science and technology, people know more about the human capital's core ability in the value creating of firm than before. Thus, human capital's participating in the distiibution of enterprise's residual returns is becoming an inevitable trend. This thesis analyzes the basic theory of human capital participating in the distribution of enterprise's residual returns, then compares all the modes about it abroad and inland, and produces some suggestions on the execution of the modes of and accounting about it. Moreover, according to that the modes selection is affected by various effects and some mistakes in the execution on the modes in our country, some advices are made for the enterprises on the option of different modes about human capital's participating in the distribution of enterprise's returns.The main contents of the thesis are: Part one introduces the background of the research, concluding of related articles and materials, the significance, objective, method of the research, and some shortages and the future improvements of this thesis. Part two explains some related concepts such as Human Capital, Residual Returns etc, and analyzes the basic theory of human capital's participating in the distribution of enterprise's residual returns. Part three compares and analyzes various domestic and foreign models of human capital's participating in the distribution of enterprise's residual returns, and points out some practical problems of models executed in our country. Part four proposes some advices on the execution of models in our country and suggests to use "profit distribution idea" to account these models. Part five producing several advices on the models selecting about human capital's participating in the distribution of enterprise's lesidual returns, and considers that the Employee Stock Ownership Plan will be the main way of human capital's participating in the distribution of enterprise's residual returns in our country.