Abstract: On the basis of broad definition of the concept’human capital’,the paper offers the methods to deter-mine the proportion of human capital’s sharing in the residual claim,then the problem of the form and methods of reallocating the residual claim between entrepreneur human capital and non-entrepreneur human capital is discussed.Thus a new route that can be referred when we research the problem and the related ones is provided.

Key words: human capital, residual claim, share, form, method