随着现代经济的发展,货币资本被认为是被动性资本。而人力资本则是主动性资本,货币资本没有人力资本推动是运转不起来的,是不能保值增值的。正因为人力资本非常重要,所以人力资本作为资本形态出现成为决定企业体制的制度性要素,并导致了企业治理结构的转变,即由过去那种以货币资本为基础,主要是对货币资 With the development of modern economy, monetary capital is considered as passive capital. The human capital is the active capital, monetary capital without human capital promotion is not up and running, it is impossible to maintain value. Because human capital is very important, human capital as a capital form emerges as the institutional factor that determines the enterprise system and leads to the transformation of the corporate governance structure. That is to say, from the previous theory of using monetary capital as the basis,