中文摘要：

企业家人力资本是一种作为特殊的异质型人力资本，在企业的要素中最具有能动性。在评述人力资本理论的基础上，分析了企业家人力资本产权形态的特殊性，决定了必须以剩余索取权来激励企业经营者。股票期权是通过资本市场对企业家人力资本产权进行定价的科学机制，是企业家人力资本产权的有效实现形式。

英文摘要：

As a special and dishomogeneous human capital, the entrepreneurs＇ human capital is the most powerful among the ingredients of the enterprise. On the base of narrating the theory of human capital, this paper analyses the specialty of the property rights of entrepreneurs＇ human capital, hence the entrepreneur must be motivated by the surplus-taking option. The stock option rights is a scientific mechanism prizing the property rights of entrepreneurs＇ human capital by the capital market, is a effective style about realizing the property rights of entrepreneurs＇ human capital.