This paper classifies human capital again according different job positions and marginal contribution ratio, and get four models: low duty low contribution, low duty high contribution, high duty low contribution and high duty high contribution. 本文根据职务高低和边际贡献率大小对人力资本进行重新分类,将人力资本分为低职务低贡献、低职务高贡献、高职务低贡献、高职务高贡献四类。