本文主要从人力资本计量及其风险承担机制两方面探讨人力资本股份化问题。通过对前人关于人力资本量化的研究成果和模型进行总结和分析,借鉴和发展了前人的经验,提出了新的量化模型。在人力资本风险承担机制方面,借鉴了国内外对人力资本出资的相关规定,并从中获取了启发,大胆提出了虚拟入股的方式。 This paper mainly discusses the issue of the shareholding of human capital from two aspects: human capital measurement and its risk-bearing mechanism. Through summarizing and analyzing predecessors’ research results and models on human capital quantification, this paper draws on and develops the experience of predecessors and puts forward a new quantitative model. In terms of human capital risk-taking mechanism, we draw on the relevant provisions of domestic and foreign funded human capital, and from which inspired, boldly proposed the way of virtual shares.