知识经济时代企业的资本结构将发生重大变化 ,人力资本日益成为企业的核心资本。我国企业面对新的发展趋势 ,如何应对成为理论界和企业界关注的焦点。本文从人力资本的战略意义、形成机制、管理创新三方面作了论述 In the era of knowledge-based economy, the capital structure of enterprises will undergo major changes, and human capital increasingly becomes the core capital of enterprises. In the face of the new development trend of our country's enterprises, how to deal with them becomes the focus that theorists and business circles pay close attention to. This paper discusses the strategic significance, formation mechanism and management innovation of human capital