知识经济条件下企业财务管理中的人力资本约束  

Constraint of Human Capital in Financial Management under the Knowledge-based Economy

作　　者：蔡春[1] 唐滔智[1] 

机构地区：[1]西南财经大学会计学院,四川成都610074

出　　处：《审计与经济研究》2007年第4期52-54,共3页Journal of Audit & Economics

摘　　要：企业是人力资本所有者和物质资本所有者的特别合约。财务管理的实践表明,企业财务管理范式要适应一定时期的生产力和社会经济发展水平。在知识经济条件下,企业财务管理的目标是由人力资本所有者和物质资本所有者的博弈能力所决定的,人力资本成为企业财务管理不可忽视的要素,人力资本的日益重要性导致了传统财务管理范式的突破。Enterprises are the particular contract of the owner of human capital and physical capital. Financial management practice shows that enterprise financial management paradigm must adapt to productivity and socio-economic development level at its corresponding period. Under the knowledge-based economy, enterprise financial management＇s goal depends on game capacity of the owner of human capital and physical capital. In financial management, human capital is a factor that can not be ignored. The increasing importance of human capital leads to a breakthrough in the financial management paradigm.

关 键 词：财务管理范式 剩余索取权 物质资本 人力资本 博弈 

分 类 号：F234.4[经济管理—会计学]