Theory of Distribution of Intellectual Capital Returns

Author: Rui Mingjie, Guo Yulin, Sun Lin / Country:
Publisher:
Publish Date: 2006-06-01
Features: Overall, this book has the following characteristics: First, the research is strictly defined, the viewpoints are clearly elaborated, and the research content is profound, especially the study on the participation of intellectual capital in the allocation of residual income, which has significant innovation. Second, the research on the contribution of intellectual capital and its measurement methods is scientific, both unique and operational. Third, the book boldly explores the accounting expression of intellectual capital and its value, aiming to achieve important results that combine theory with practice. Although the book has already achieved great results, I believe the authors have not given up further research to obtain even greater and better outcomes for the readers. Based on the analysis of incentive systems involving traditional factors in distribution, this book allocates intellectual capital according to its contribution, mainly focusing on three types of incentive systems, namely stock option plans, employee stock ownership plans, cooperative share systems (venture capital fund systems), and shared incentive systems. The book mainly introduces the theory and methods of measuring the value of intellectual capital, the participation of intellectual capital in the allocation of corporate residual income, the conditions and countermeasures for the participation of intellectual capital in the allocation of residual income, as well as case studies on the participation of intellectual capital in the allocation of corporate residual income.