Research on the Equity Allocation of Enterprise Workers Obtaining Shared Benefits in the Initial Distribution under the Property Rights System of Factor Capital
The income distribution system under the single material capital property right is the fundamental reason for the large income gap between labor and capital in the initial distribution,and the serious polarization between the two levels.It is also an institutional obstacle to achieving shared development and common prosperity.The property rights system of factor capital is a modern enterprise system of cooperation,win-win,and risk sharing.It is the foundation of property rights,an important system,and legal guarantee for achieving shared development through initial allocation.Given the difficulty in pricing human capital and the difficulty in implementing human capital property rights,this paper applies financial theory and methods to design a human capital measurement and property rights quantification plan,unifies the recognition and measurement basis of different factor capital,and constructs an equity allocation plan under the factor capital property rights system.Material capital owners and workers(human capital owners),relying on their respective ways of investing capital in the enterprise,obtain their deserved rights to income and control,achieving the unity of fairness and efficiency in initial distribution.Enterprise workers achieve the goal of"sharing the fruits of development with the people"and achieve the goal of common prosperity by obtaining working wages and value-added benefits.
common prosperityproperty rights system of factor capitalprimary distributionshared development