在知识经济条件下,随着人才具有充分就业选择权和工作自主决定权的人才主权时代的到来,人力资本权益日益得到确认与提升,人力资本与物质资本共同参与企业收益分配的地位得以确立,新的企业分配制度和分配模式应逐步建立并付诸实践。文章以此为切入点,对人力资本参与企业收益分配的相关理论与实践问题提出了相应的看法与观点。 Under the conditions of the knowledge economy, with the advent of the era of talent sovereignty where talents have full employment options and work autonomy, the rights of human capital are increasingly recognized and promoted, and the position of human capital and material capital in participating in the distribution of income is established. The new enterprise allocation system and distribution model should be gradually established and put into practice. The article uses this as an entry point and puts forward corresponding views and viewpoints on the relevant theories and practices of human capital participation in the distribution of corporate income.