目前，对资本保全的研究主要是从物质资本的内涵和物质资本所处的环境作进一步细化，对资本保全下人力资本保全的研究较为薄弱。而且，在两权分离的背景下，这种研究有一个致命的弱点，就是把虚拟资本和实物资本的职能混为一谈，忽视了虚拟资本和实物资本保全客观存在的差异性 At present, the research on capital preservation is mainly made from the connotation of material capital and the environment in which material capital is located, and the research on the preservation of human capital under capital preservation is relatively weak. Moreover, in the context of the separation of powers, the study has a fatal weakness in that it conflates the functions of virtual capital and physical capital and neglects the objective difference in the preservation of virtual capital and physical capital