The Implementation of Enterprise Intellectual Capital Being A Shareholder

In the era of knowledge economy,as the intellectual capital's sunk cost can not be ignored and the reduction and transfer of the physical capital's sunk cost,the wishes that the intellectual capital participates in the distribution of the enterprise surplus become increasingly intense,intellectual capital contributive implement conforms to the development requirement of the times.At present,through the way that the intellectual capital contribution participates in the enterprise surplus distribution,it will improve the labor income share from the source of thegame rules,stimulate the intellectual capital creativity in the most fundamental way,thus on the one hand,it will expand consumer demand,eliminate the lack of absolute demand;On the other hand,it will increase effective supply creativity,ease structural contradiction between supply and demand,and ultimately promote China's economic transformation to the knowledge and innovation-driven model,accelerate the economic development mode shift.This paper makes a systematic study on the difficult issues that must be addressed in the intellectual capital contributive implementation such as the intellectual capital quantization,the intellectual capital property right segmentation,the intellectual capital shareholder's limited responsibility,the intellectual capital liquidity,the corporate governance structure reconstruction and the driving force and path selection of intellectual capital contributive implement.