随着“知识经济”时代的来临,人力资本在企业利润创造中的作用日益重要,企业家作为企企业中的异质型人力资本,其在企业中的作用尤为重要。目前我国普遍存在对人力资本尤其是企业家人力资本的轻视与低估,企业家人力资本在分享企业收益时其产权没有得到承认,“剩余索取权”被剥夺,企业家的激励不足。本文对我国现了行社会、经济条件下如何对企业家人力资本进行收益分配问题进行了研究。 With the advent of the “knowledge economy” era, the role of human capital in the creation of corporate profits is increasingly important. As the heterogeneous human capital in enterprises, entrepreneurs play an especially important role in the enterprise. At present, there are ubiquitous contempt and underestimation of human capital, especially entrepreneur human capital in our country. Entrepreneur human capital has not been recognized when it comes to the sharing of corporate profits. The “residual claims” are deprived and the motivation of entrepreneurs is not enough. This paper studies how to distribute the income of entrepreneur’s human capital in our country under the social and economic conditions.