传统财务管理的价值导向与缺失——兼论人力资本财务的必要性  

The Value Orientation and Defects of Traditional Financial Management

作　　者：朱明秀[1] 吴中春[1] 

机构地区：[1]南京大学商学院,江苏南京210093

出　　处：《山西财经大学学报》2005年第5期136-140,共5页Journal of Shanxi University of Finance and Economics

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

摘　　要：建立在“资本雇佣劳动”逻辑基础上的传统财务管理,无视人力资本在企业价值创造中的作用,不考虑人力资本所有者的利益,从其财务目标、理论基础、财务对象等方面均可看出“股东利益至上”的价值导向。在知识经济条件下,随着人力资本谈判力的显著增强,传统财务管理已经失去了赖以生存的环境和条件,将人力资本纳入财务管理范畴是时代发展的必然要求。Traditional financial management based on the logic of “capital hires labor” ignores the important role of human capital in value creation and doesn＇t take the human capital owners＇ interest into account. From the aspects of its financial objective, theoretical foundation and financial object, it can be concluded that the value orientation in traditional financial management is “putting share - holders＇ interest above everything”. In knowledge economy, with the negotiation ability of human capital increasing, traditional financial management loses the environment and condition on which it used to be based. Therefore, to keep pace with the times, it is necessary that human capital be brought into the field of financial management.

关 键 词：财务管理 人力资本 价值导向 人力资本财务 

分 类 号：F23[经济管理—会计学]