企业家人力资本作为最高层次的人力资本在企业的效益创造中起到一个核心作用,必须给行为当事人物质的和精神的刺激,使其最大化地发挥自身人力资本的价值。本文提出了企业家激励制度的设计原则,并对控制权回报和报酬激励制度的实施内容进行了探索。 Entrepreneurial human capital, as the highest level of human capital, plays a central role in the efficiency creation of enterprises. It is necessary to give material and spiritual stimuli to the actors so that they can maximize the value of their own human capital. This paper puts forward the design principle of entrepreneur’s incentive system, and explores the implementation of reward of return of control and reward incentive system.