中文摘要：

在人类社会从工业经济时代向知识经济时代转变的过程中,人类对地球自然资源的过度掠夺与消耗造成了目前严重的世界性环境问题,社会责任被迫嵌入到企业中。同时,人力资本地位不断提高,企业已转向＂以顾客为上帝＂的顾客价值导向型经营理念。社会现实促使经济性契约企业向经济性和社会性契约企业转变,这种转变也促使狭义人本资本结构向广义人本资本结构转变。通过数理公式推导出广义人本资本结构才是企业真正的资本结构,并实证检验了企业人本资本结构特征的存在性。

英文摘要：

As the human society transformed from industrial economy to knowledge-based economy,the human＇s over-exploitation and consumption of natural resources of the earth caused the current serious global environmental problems.Therefore,social responsibility was forced to embed into the corporate.At the same time,the status of human capital increased and companies turned to the customer-value-oriented philosophy——customer is God.Social reality promotes the change from economic contract corporate to economic and social contract corporate.This change also contributes to the change from ＂capital hiring labor＂ of narrow humanism capital structure to the ＂capital equaling to labor＂ of general structure.In this paper,the author concludes that the ratio between material capital and human capital is the real corporate capital structure by using a mathematical deduction and analyzes and verifies the existence of this corporate capital structure based on empirical research.