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 shar...
