Abstract
Modern enterprise theory suggests that business is a special contract for human capital and non-human capital. Corporate human capital owners to share corporate surplus income is an important part of the transformation of modern enterprise content. This paper first divides the surplus income ratio of human capital into a game process as the starting point, puts forward the basis of the core employees to share the residual income, and uses the game theory analysis method to construct under the condition of symmetric information under the condition of asymmetric information How employees and business owners achieve the distribution of the problem, and the impact of the distribution of factors. The conclusion is that the larger the human capital stock, the more the proportion of share, the more the core staff of the enterprise work harder, the greater the surplus income and achieve a win-win situation.