The Research on Contribution of Human Capital in Listed Company´s Net Profit

Human capital has became the most important resource of enterprise,which should participate enterprise retained profits,distribution along with material resources capital according to its contribution rate. Due to the particularity and complexity of human capital,although there have been plenty mode of inquiry about human capital contribution rate and human capital,much insufficiency still in,demanding improvement and perfection. The study use the theory of C-D production function calculating the human capital contribution rate of quoted company for the first time,and give comparative analysis of 10 vocations´human capital contribution rate,which are Gas and Electric and Water Production,Realty,Construction,Transportation and Storage,Agriculture and Forestry and Fishing and Animal Husbandry,Wholesale and Retail Trade,Social Work,Information Technology,Manufacturing, and Multiple´s Trade,and put for ward the proposals of improving human capital contribution rate and participating enterprise income apportionment. Those submitted each vocation´s human capital contribution rate,can use for reference to real work.