The Research On Employee Participation In The Distribution Of The Residual Returns Of The Firm

With the knowledge economy coming, employee human capital makes more and more contributions to nation and society, which different from the industrial economy that the knowledge has become the most important element in economic growth. Employee and enterpriser is the necessary factor in produce, and both them play important roles in creation of value. Appraise their contributions in an objective and fair way will promote human capital's enthusiasm, also can give them enough respect. At present, enterprise's development depends on composition of forces of every kind of elements. It is impossible to become a good enterprise without employee only depends on entrepreneurs. In recent years, the income between rich and poor becomes more and more big. If we don't take measures to solve it, it will affect the reform and opening and social stability. This is the mainly matter that this article will be solved.The article makes up of three parts: in the first part, the article introduce the background and purpose of the employee participation in the distribution of the residual returns of the firm; in the second part, expound different kinds of overhand theory and necessity about the employee participation in the distribution of the residual returns; in the third part, bring forward a new mode of distribution---- Dynamic Employee Stock Ownership Plan.The article takes the study based on the forgoing theory, it's innovation is establishing a new approach of employee participation in the distribution of the residual returns----Dynamic Employee Stock Ownership Plan, which accords with system of human capital property right. Because of the localization of author's theoretical level and practical experience, the article has much canonical research but lack of empirical research.