capital borrowed

The article summarized and analyzed the former research and model of human capital quantification, borrowed and developed the former experience and then gave a new quantification model.

本文通过对前人关于人力资本量化的研究成果和模型进行总结和分析，借鉴和发展了前人的经验，提出了新的量化模型。

Therefore, the sharing theory of corporeal capital owners, human capital owners and borrowed capital owners should be the sharing theory for the enterprise owners to practice.

因此，由物质资本所有者、人力资本所有者和借入资本所有者共享企业所有权的理论，应该是具有实践可操作性的企业所有者共享理论。

EVA is defined as the after-tax profit minus the cost of capital whether it is borrowed or contributed by shareholders.

EVA最为简单的定义是在扣除为产生利润而投资的资本成本后所剩下的收益。