| In the value creation process of a knowledge enterprise, humancapital involved in the production process as material capital, and hasbecome the driving force of economic development and core elements ofthe survival of the enterprise. Human. capital owners should shareownership of knowledge enterprises as material capital owners and sharethe residual income. However, the emphasis of current researches ismostly focus on theoretic basis, distribution way and role of humancapital participating in the residual income distribution which have greatlimitation in the actual operation of enterprises. So, this paper establishesquantity analysis model of human capital owners sharing the residualincome. These researches will instruct enterprises to set the efficientstimulating mechanism by drawing human capital into the residualincome distribution of enterprises which are helpful for enterprises toform their core competition and acclimatize themselves to the knowledgeeconomy and the development of globalization as soon as possible.Firstly, discuss the background, research status, study method andcontent of the paper. Secondly, explain the related conceptions, discussthe theoretical basis for human capital to participate in residual incomedistribution, then, give a general explanation of human capital sharing theresidual income in a knowledge enterprise by using the basic thought andessential method of game theory. Thirdly, analyze the facts that affect thehuman capital owners to share the residual income. These factors includenegotiating capacity and the importance of human capital owner, fourthly,with the method of distribution according to contribution, have aquantitative analysis of human capital owner sharing the residual income,proceeded in two steps: first, isolate human capital contribution frommaterial capital with the Production function method, complete thedistribution between human capital owners and material capital owners,the second step, distinguish human capital contribution with factoranalysis, complete the distribution among human capital owners. TheFinal part has a case analysis for the model. |
