人力资本是指凝结在人体内的具有经济价值的知识、技术、能力和体力的总和。人力资本的特性决定了人力资本出资具有合法性,人力资本出资具有必要性。在确认人力资本出资时,应当对人力资本出资进行制度构建,建立起人力资本的评估制度,人力资本出资的责任制度。 Human capital refers to the sum of knowledge, technology, ability and physical strength that has economic value condensed in the human body. The characteristics of human capital determine the legitimacy of human capital investment, human capital investment is necessary. When confirming the contribution of human capital, the system should be constructed for the capital contribution of human capital, and the assessment system of human capital and the responsibility system for capital contribution of human capital should be established.