Then the author gives out the alteration of necessary conditions brought about from the modern enterprises "management revolution", "capital revolution" and "creation revolution", thus the concept of surplus value is replaced by the concept of net surplus as the result.

Research on Human Capital s Participation in the Distribution of Residual Income and Relevant Accounting Issues;

Residual Income Evaluation Model is established on the basis of enterprise contracting theory by using corporate equity book value and the present value of residual income to evaluate stock intrinsic value.

Based on accruals,residual income can more effectively identify the value added than cash flow do and provide a method of analyzing enterprises and value generated.