中文摘要：

在知识型企业，人力资本是企业价值的主要贡献因素。但现有文献关于人力资本的界定缺乏系统性和合理性，导致人力资本理论的延伸产生泛化和模糊的倾向，使与人力资本相关的一些理论拓展产生了障碍。目前人力资本与智力资本的内涵及其关系是学术界争论的焦点，由于两者概念含混、层次模糊。中外学者对于究竟是人力资本包含智力资本还是智力资本包含人力资本缺乏一致意见。致使人力资本理论研究缺乏共同语言。以资本的产权归属作为逻辑主线，分析得出人力资本应界定为大概念，即广义的人力资本包含智力资本与其他衍生资本，从而为人力资本理论的拓展研究铺平道路。

英文摘要：

Human capital is the dominant constitution of the value of knowledge- based corporations. However, as the existing literatures lack systematic and rational definition of human capital in human capital, the further research of human capitaI tends to be unclear and void, which sets obstacle to the human capital related theory exploration. Nowadays, the content of human capital and knowledge capital and the relationship between them are the focus in academy. Because of the unclear definition and relationship of both capitals, domestic and overseas scholars can not reach a consensus on whether human capital covers knowledge capital or just the opposite, with the research of human capital theory lacks common language. This paper takes the adscription of capital property right as logical masterstroke,points out that the definition of human capital is broader, in other words, the generalized human capital includes knowledge capital and the other derivative capitals,paving the way for the exploration of human capital theory.