On the Virtual Capital Nature of Human Resource Capital and Intellectual Capital

The paper holds that the emergence of the theory on human resource capital and intellectual capital presents in essence the issue of virtual capital.,which fixes capital price on what used to be considered fees and cost.In modern business hard capital characterized by substantive capital and soft capital characterized by virtual capital have come into being,established on three major elements of capital____material capital,human resource capital and intellectual capital,from which we can derive a series of new concepts and forms off capital and distinguish their structures of the virtual and substantive capital and define their relationship.