Talking talent capital participating in income distribution in Chinese enterprises

摘要

This article proposes that human capital participating in income distribution should combine with the Chinese situations that talent capital is relatively shortage, human capital can be divided into general human capital (ordinary human capital) and talent capital. We think that general human capital has only basic income right, but talent capital has not only basic income right, but also surplus income right as material capital. Then, the article converts the basic income of talent capital to that of general human capital by Complex coefficient method and allocates overplus income between material capital and talent capital by Douglas method.