Abstract: Among the various interpretations to Marx’s theory of rebuilding individual ownership in socialist countries,the one that each productive factor gets revenue share according to its actual contribution to the enterprise is relatively reasonable.In other words,an individual ownership based on the majority and different from the single public ownership should be built to replace the capitalist private ownership,in which material capital of the minority embezzles human capital of the majority.However,it has long been a problem to scientifically define the revenue ratio between material capital and human capital.By establishing a mechanism,in which different capital owners compete in material capital revenue ratio when it is invested in enterprises,by avoiding the difficulties in human capital measurement and supervision,and also by gradually reducing and even eliminating the misappropriation,and with the assistance of perfect social insurance,it might be possible to realize Marx’s individual ownership.

Key words: individual ownership, human capital, revenue ratio