In acknowledgement of contribution of human capital, we should deal with well the relation between human capital and money capital, evaluation of human capital, prompting and restriction of human capital and its legal liability.

• 人力资本出资并非不可能 ,而是存在观念问题。 在确认人力资本出资时 ,应处理好人力资本与货币资本的关系、人力资本的评估、人力资本的激励与约束及法律责任等问题。