| September 2014, the global total of more than one hundred billion US dollars market value of 69 super-companies, 60 in the United States and Europe, China has to nine companies results came in third place, two of them are IT companies: Tencent and Ali Baba. September 2015 Sino-US entrepreneurs forum in Seattle time, Xi Jinping attended the Chairman, Chief Executive Officer accompanied by 15 Chinese companies, as well as 15 CEO of American entrepreneurs attending. 15-bit 500 US companies are in the forefront of the world, of which there are six IT companies, accounting for nearly 1/2, 15 Chinese companies have four IT companies, accounting for more than 1/4.2013 thirteenth China the Economic Forum, Mr. Cheng Siwei Honorary Chairman of China Economic Forum stressed that "in order to improve our country’s current economic growth rate, the first and most should pay attention to is to increase labor productivity.In the end of 2014 China Securities Regulatory Commission issued" on the implementation of the employees of listed companies held Pilot Guidance Unit Plan "for employees to share business made claims on the residual value of the guidelines policy. Today is the era of knowledge economy, industry as a high-tech, knowledge-based industries, the country’s economic development and restructuring plays to crucial role, and people as the carrier of knowledge is a powerful driving force to promote enterprise development.Combining theoretical and empirical research paper on IT companies to expand investment in human capital gains. First, combined with the existing academic achievements are analyzed on the definition of human capital, property characteristic of human capital, business ownership arrangements, knowledge workers incentive to the development of human resource accounting review; human capital as an asset, given its definition has property assets, property rights of human capital particularity lies in its ownership are complex people, human capital and create enterprise value so the owner- employees also have business ownership, the right to participate in surplus distribution business, human resource accounting is attention to corporate human capital is reflected in accounting, human resources, accounting is the human capital investment costs and benefits of new accounting normalization metering mode, etc. into the accounting system. Then analyzed the value of incentives to employees in enterprises, especially the creation of the role of IT in the enterprise, while based on Maslow’s theory, complex hypothesis Schein person, group dynamics, analyzing equity theory and learning organization, too We build the incentives, incentives sub spiritual encouragement and material incentives, welfare, performance incentives, employee stock ownership are the three factors that material incentives, corporate culture, self open, work environment, training opportunities, effective communication, motivation is a model Six factors of mental stimulation. Finally, all the empirical model constructed according to this article Cobb-Douglas production function, select the IT industry in 2010- 400 samples in 2014 a total of five years of 80 companies, the definition of physical capital, human capital investment cost as an independent variable, gross profit as a result of variables using SPSS 19.0 statistical software and spreadsheet software WPS empirical research, concluded: human capital investment costs and total investment income was significantly positively related to enterprise and high return on investment in human capital investment rate of return on physical capital to human capital The output elasticity of about 2 times the output elasticity coefficient of material capital. Theoretical research to make data support, and put forward policy recommendations: increasing incentives for employees and increase the intensity of the excitation efficiency of the employees. |
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