在经济运行过程中,人的知识、技术和能力具有与货币、土地、厂房、机器、设备等要素一样的属性,都是由投资形成且具有增值性,故都属于资本的范畴.中国是一个人力资源大国,如果允许人力资本作为出资,对于我国人力资源的优化配置将起到重大作用.%In the course of economic operation, human knowledge, technology and ability share the same nature with currency, land, factory buildings, machinery and equipment in that they are equally caused by investing activities and able to increase their value. So they are all capital by nature. China is a country with huge human resources. If human capital can be invested, it is conducive to the optimization of China's human resources distribution.
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