The Research On Human Capital Allocating Enterprise’s Residual Returns

With the knowledge economy era, high-tech industry has become an important pillar of national economic development industry. Human capital as a high-tech company increasingly important factor of production, has increasingly become the core of the enterprise resource portfolio,In business, it has far exceeded the importance of physical capital. Therefore, the governance structure in the high-tech enterprises, should take full account of the status and role of human capital, highlighting the human capital management, their involvement in the sharing of enterprise’s residual returns. The fundamental purpose of this study is to explore how through reasonable and effective residual income distribution mechanism to stimulate human capital to create more effective, and continuously improve the talent development environment to ensure sustainable and stable development of enterprises.This article in predecessor’s research foundation, theoretically has analyzed the high-tech enterprise human capital participation income assignment inevitability, and proposed the high-tech enterprise human capital participation income assignment way from the practice.This article altogether divides into six chapters.First chapter mainly introduces the paper selected topic background, the research significance, the research frame and the method, as well as research main contribution.Second chapter is the correlation concept limits and to the human capital theory review. First, it discusses the human capital concept, and describes human resources, human assets and human capital relationship. Then, describes the human capital theory development course, analyzed the domestic and foreign scholar human capital income assignment correlation theories.Third chapter has emphatically discussed the high-tech enterprise human capital participation residual income assignment necessity. In this section, discusses the nature of the enterprise and features of human capital, points out that as an independent property rights, human capital must share residual income of enterprises.The fourth part analyzes present several fundamental models such as annual salary, the stock option, the restrictive Stock, and the technology shares. The chapter includes advantages and disadvantages of each method and the definitions and implementation of conditions.The fifth part, introduces the Longing environmental protection Limited company’s restrictive stock incentive program. It analyzes the advantages and disadvantages of the stock incentive systems.In the sixth chapter, this part analyzes the problems of residual returns distribution mechanism of human capital and makes recommendations accordingly.The main contribution of this paper lies in:1st, based on enterprise’s nature, through to the analysis of human capital property right, pointed that from theoretical level and realistic condition,it is necessary to elaborate the high-tech enterprise human capital income assignment.2nd, in our country, high-tech enterprise human capital income assignment existence question, proposed some countermeasures and the suggestion, That enterprises in different stages of development, key elements of business development decision are different, such as the organizational structure, elements of structure, governance structure and other aspects of different characteristics. Different income distribution has various advantages and disadvantages. So that at different stages of corporate life cycle of high-tech enterprises, the implementation of ways and means of distribution of residual income can not be generalized, depending on the specific conditions.