基于人力资本产权化的财务管理创新初探  

Discussions on the Innovation of Financial Management Based on Property of Human Capital

作　　者：朱明秀[1] 

机构地区：[1]南京审计学院会计系,江苏南京210029

出　　处：《现代财经（天津财经大学学报）》2005年第5期61-64,共4页Modern Finance and Economics：Journal of Tianjin University of Finance and Economics

基　　金：江苏省教育厅高校哲学社会科学研究指导项目(批准号03SJD630027)的阶段性成果。

摘　　要：人力资本产权化条件下,建立在"资本雇佣劳动"逻辑基础上的传统财务管理面临改革与创新。基于人力资本产权影响的财务管理,以新型企业所有权结构为基础,以人力资本与财务资本的平等产权地位为依托,以人力资本和财务资本的运动为主线。它对传统财务管理的创新主要表现在财务管理对象、假设、目标、内容、主体等方面。With the property of human capital, traditional financial management needs to reform and innovate, which is on the basis of 'labor haired by capital'. The financial management affected by property of human capital is based on new property of corporate, depends on the equal property position of human capital and financial capital and takes the mutual action of them as clue. The innovations are reflect by objectives、assumptions、goals、contexts and subjects etc.

关 键 词：人力资本 财务资本 产权 财务管理 

分 类 号：F275.2[经济管理—企业管理]