本文简单介绍了人力资本出资的概念、特征,指出其理论基础不仅在于经济学理论,还来自于马克思的剩余价值理论,分析了当前学界认为人力资本出资难以评估,对债权人保护不利,有损人格尊严,以及员工持股等观点,认为人力资本出资并无实质障碍,我们应该对人力资本出资加以肯定。 This paper briefly introduces the concept and characteristics of human capital investment and points out that its theoretical basis not only lies in the economic theory but also from Marx’s theory of surplus value. It analyzes the current academic circles that it is difficult to assess the contribution of human capital to the protection of creditors, Dignity, and employee stock ownership, we think that there is no real obstacle to capital contribution from human capital, and we should affirm the contribution of human capital.