中文摘要：

明瑟收入方程自明瑟1974年提出以来，由于其简洁性、可控性及易操作性，被学者广泛运用于人力资本对收入影响的研究，明瑟方程在实际运用过程中也得到了不断发展。基于众多学者对明瑟方程的改进和思考，本文从截面数据和跨时期数据两个角度提出一些对明瑟方程进一步改进的思路，以期使明瑟方程得到更为广泛的运用。

英文摘要：

Since the Mincerian earnings equation has been proposed in 1974, it has been widely used and continuously developed in researches on influences of human capital towards income, owing to its concision, controllability and maneuverability. This paper put forward some ideas on further improvement of the equation on both aspects of cross-section and inter-period data, which are based on the ameliorating and thinking of many scholars, with the purpose of broader application.