In the process of creating value, the human capital, as a form of capital, takes part in the process of production as well as the material capital, and it plays a decisive role.

• 在创造价值过程中,人力资本作为资本中的一种形态,与物质资本一样参与了生产过程,并且起到决定性的作用,因此,人力资本应该与物质资本一样索取经济回报,参与对企业收益的分配。