Research On Enterprise Human Capital Revenue-sharing Model According To The Contribution

In times of knowledge-based economy, talent has become the key element in the development of productivity. The role that human capital plays in knowledge-based enterprises is increasingly important, so that it may substitute for physical capital to be the key factor of enterprises'productivity. Enterprise human capital sharing revenue according to the contribution has gradually become the mainstream. Many scholars both home and abroad have dedicated their researches and practices and yield a lot of favorable results. What concerns researches and managers most are the problems of the measurement of human capital value and relating to it the research on enterprise surplus shared by human capital. So far, there has not been a big breakthrough made on the issue. Based on the situation, it is necessary to analyze human capital sharing revenue according to the contribution deeply and do research with enterprises'reality, so that can provide theory and methods to achieve the sustainable development of enterprises and environment.First, the writer discussed the time background of human capital sharing revenue according to the contribution, analyzed the world and domestic research, pointed out the need for further research, and concluded the theoretical significance and practical value of this essay.Second, writer described the theoretical basis of enterprise human capital revenue-sharing according to the contribution. Mainly introduces Marx's theory of distribution according to work, theory of distribution of classical enterprise, elements of remuneration according to contributions, the measurement of human capital and the determination of related concepts.Third, the writer analyzed the existing human capital in the enterprise income distribution of the various models comparatively and pointed out that the practice problems in the existing models. At the same time, the writer analyzed the factors that impact the human capital revenue-sharing according to the contribution as well as the characteristics of different sectors of human capital revenue-sharing. Based on them, the write built the enterprise human capital revenue-sharing model according to the contribution.①the writer determined the total remaining allocation according to economic value added;②separate the contribution of human capital and material capital by using of the production function, to determine of the value rate of human capital and the contribution value of human capital;③determined the internal elements weight of human capital contribution under the "satisfaction + continuous improvement"principle, and measured the value of human capital individuals by means of job evaluation methods and performance assessment methods;④the writer analysis the concrete realization of human capital revenue-sharing model according to the contribution.In the end, the writer put the enterprise human capital revenue-sharing model according to the contribution into use, and gave a conclusion of the essay, and also looked into the future of the study.Moreover, this essay only proposed one kind of preliminary solution of relative computations. As for that the production function can does reflect the contribution of human capital and material capital in company and whether the classification and calculation of essential human capital is accurate needs to discuss further.