Within the development of the specialized literature on the culture of corporate entrepreneurship, it is particularly important to understand the relationship between human resources management and corporate entrepreneurship. The general theme of entrepreneurial literature is to understand why some companies are able to generate higher levels of corporate entrepreneurship than others. Human capital (represented by the knowledge, skills and abilities of the employees) is one of the main factors on which a business can be based in its effort to differentiate its products or services and to build a competitive advantage. This article presents the link between human resource management practices and corporate entrepreneurship. In response, we propose a review of the literature that will be based on a conceptual reading of corporate entrepreneurship, human resource management practices and the relationship between them.