Human capital and physical capital are not only important parts of national wealth，but also the sources of economic growth. As capital of China，Beijing has abundant human capital and physical capital，intensive research on which will reveal the situation of Beijing and provide references for future economic and social policy. This report adopts the J-F lifetime income approach and OECD capital estimation method to calculate multiple indexes of human capital and physical capital，using the latest data. Based on the analysis on calculation results，structure changing trends of human capital and physical capital are presented. <<