伴随改革的进行，也在逐渐探索经营者的收益分配理论和方法，实践之一是把经营者视同所有者对待，参与企业收益分配。理论的基础就是随着新经济时代的到来，知识资本与财务资本同等重要，甚至更为重要。知识资本是指经营者的经营能力，财务资本是指所有者的出资。由于知识资本 Along with the progress of the reform, it is also gradually exploring the theory and method of the profit distribution of managers. One of the practices is treating the operators as the owners and participating in the distribution of corporate income. The basis of the theory is that along with the arrival of the new economic era, knowledge capital and financial capital are equally important and even more important. Knowledge capital refers to the management ability of the manager, and the financial capital refers to the contribution of the owner. Due to intellectual capital