本文从人力资本理论出发 ,对知识经济环境下 ,企业的所有权、科技人才在企业中的权利进行了探讨 ,并在此基础上提出了针对科技人才的企业利润的资本化分配模式 ,对激发科技人才的积极性和创造性 ,迎接知识经济的挑战具有重要意义。 Based on the theory of human capital, this paper discusses the ownership of enterprises and the rights of scientists and technicians in the enterprise in the context of knowledge-based economy. On the basis of this, it puts forward the capitalization mode of corporate profits for science and technology professionals, Talents enthusiasm and creativity, to meet the challenges of knowledge-based economy is of great significance.