在企业剩余价值的分配中,允许人力资本入股,不仅能够调动员工的积极性,还可以大幅提升企业管理效率,使得企业高速发展。本文探索了人力资本入股的形式,并提出三种人力资本入股的评价标准:“人数平均”标准、“固定数值”标准、“中心极限”标准,以此标准来评估企业员工所被允许的三种形式:人力资本全部入股、部分入股及不入股。 In the allocation of enterprise surplus value, allowing human capital shares, not only to mobilize the enthusiasm of staff, but also can significantly enhance the efficiency of enterprise management, making the rapid development of enterprises. This paper explores the form of human capital stock, and puts forward three kinds of evaluation criteria for human capital stock: “average number” standard, “fixed value” standard, “central limit” standard, Employees are allowed in three forms: all human capital stock, part of the shares and not shares.