财务资本、价值和要素资本结构研究  

Research on the Structure of Financial Capital,Value and Element Capital

作　　者：刘广珠[1] 罗福凯[2] 

机构地区：[1]青岛科技大学经济与管理学院,山东青岛266061 [2]中国海洋大学管理学院,山东青岛266071

出　　处：《华东经济管理》2009年第6期93-98,共6页East China Economic Management

摘　　要：现代经济的生产要素不仅包括人力资源、财务资源和实物资源,而且包括技术、信息和知识等新的要素。经济组织使用财务资本从市场上购置生产要素,则生产要素就转变为要素资本。而要素资本结构决定着企业所有权结构模式。要素资本价值的投入产出计量已成为公司财务研究亟待解决的问题。Modern economic productive elements not only include human resources, financial resources and material resources, but also some new elements such as technology, information and knowledge. When an economic organization purchased productive element from market with financial capital, productive element would be transformed into element capital. And the structure of element capital decided the ownership structure of a company. Now it has become a problem to be solved urgently in the field of company financial research to measure the inputs and outputs of element capital value.

关 键 词：生产要素 财务资本 要素资本 市场交易 

分 类 号：F275[经济管理—企业管理]