The modern enterprise is a contract between human capital and material capital. Human capital has been raising its position in the enterprise. The article divides human capital into low level and high level human capital. Considers no mater what labor it is there exists the physiological loss of human capital, which is reflected by the wage of human capital's owner on the income distribution. Beside, human capital can get parts of the profit. The article also divides the human capital into two parts: internal and external added-value of.