The main meaning of human capital is the total amount of people's knowledge, skills, qualifications and experience, that is, people's basic quality and ability. At the same time, in the sense of capital, human capital is the source of future income. Schulz, a Nobel Prize winner in economics, first put forward the theory of human capital in the 1960s. The most classical viewpoint of Schulz's human capital theory is that human capital is the most important factor in economic growth. Compared with material capital, human capital has homogeneity and heterogeneity. Homogeneity is defined as the source of future income, while heterogeneity is defined as the source of current and future income, and their rates of return are different. With the development of economy, the role of human capital is becoming more and more important, and its marginal return on capital is far higher than that of material capital. Therefore, the role of human capital is greater than that of material capital. In the company theory, scholars take the human capital theory as the starting point to distribute the property right of human capital, so as to obtain the distribution right consistent with the actual capital, so as to solve the incentive problem of managers. In this study, human capital is divided into two categories, one is the owner of human capital, the other is the non owner of human capital, one provides human capital, the other provides material capital investment. Corporate governance is to study the human capital management governance provided by enterprise owners.<br>
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