随着人力资本在现代社会发挥重要作用,人力资本作为新的出资方式受到公司法学者的广泛关注。然而,由于人力资本难以评估的特性使其在理论与实践中存有较多争议。实际上,依循人力资本的特性,从评估主体、评估方法、评估监督、评估责任等方面,能够构建出可操作的人力资本出资法律制度。 With human capital playing an important role in modern society, human capital as a new means of investment by the company law scholars wide attention. However, due to the hard-to-assess characteristics of human capital, there are more controversies in theory and practice. In fact, according to the characteristics of human capital, we can construct an operable legal system for the capital contribution of human capital from the aspects of the main body of assessment, assessment methods, assessment and supervision, and assessment responsibilities.