In the knowledge-based economy environment,as the emergence and development of knowledge-based enterprise,human capital plays a increasing role in the enterprise's core competitiveness and the development of enterprise increasingly relies on their own human capital.From the essence,the fundamental reason which enterprise rely on human capital increasingly is that with the development of technology,the central role which human capital plays in the enterprise value creation underlines the growing importance for the people.So it will become an inevitable trend for human capital to participate in the income distribution.On the basis of studying the knowledge-based enterprise and their human capital,this paper analyzes the inevitability of knowledge-based enterprise to participate in the income distribution.Through the comparative analysis of ways that domestic and foreign human capital participates in the remaining income distribution,this paper defines the scope of the enterprise income and the participants of knowledge-based enterprise income distribution model,and builds the quantitative model of knowledge-based enterprise to participate in income distribution.These studies will guide knowledge-based enterprise through the introduction of human capital participating in the income distribution to establish a highly efficient enterprise incentive mechanism,which is beneficial for enterprise to mold the core competitiveness and adapt to the development of knowledge-based economy and globalization as soon as possible.The main contents are as follows.The first part is introduction.It mainly introduces the background topics,the theoretical and practical significance,the purpose of the study, the theory of human capital participating in income distribution,the literature review of knowledge-based enterprise study,research methods,technique lines and the innovative and the lack of research.The second part is about knowledge-based enterprise and their human capital introduction.It mainly introduces the concept of knowledge-based enterprise,defining and characteristics,and the concept of human capital,content, composition and characteristics of property rights.The third part analyzes the inevitability of human capital of knowledge-based enterprise participating in income distribution.It analyzes on two perspectives:the arguments of human capital of knowledge-based enterprise participating in income distribution and game theory.The first perspective includes the changing status of human capital in enterprise development,the economic characteristics of knowledge-based enterprise and the uniqueness of human capital of knowledge-based enterprise.The second perspective mainly introduces the interactive game model of human capital and physical capital of knowledge-based enterprise,and gives a general explanation about human capital of knowledge-based enterprise participating in income distribution.The fourth part is the study about human capital of knowledge-based enterprise participating in income distribution,which is part of the focus of this paper.First of all,this part compares and evaluates a variety of ways which domestic and foreign human capital participate in income distribution.The next,on the basis of analyzing the theory points—Economic Value Added of human capital of knowledge-based enterprise participating in income distribution,this part defines the participants of knowledge-based enterprise income distribution model and the area of knowledge-based enterprise income that Economic Value Added after adjustment.Finally, this part establishes the quantitative model of human capital of knowledge-based enterprise participating in income distribution and the quantitative model of the inner of knowledge-based enterprise's human capital participating in income distribution.The fifth part is the case analysis.According to the construction of the financial information of software company,this part verifies the quantitative model of human capital of knowledge-based enterprise participating in income distribution,and successfully calculates the portion of all human capital sharing income,the portion of position human capital sharing income and the portion of individual human capital within position.The sixth part is the proposals about China's human capital of knowledge-based enterprise participating in income distribution.It includes management shares,technology shares and Employee Stock Ownership Play.The seventh part is conclusion.It summarizes the major arguments and brings up the possible inadequacies. |