价值转移下的人本资本财务与非财务预警指标体系构建研究  

Study on Construction of Humanism Capital Financial and Non-financial Early Warning Indicators System under Value Transference Perspective

作　　者：丁胜红[1,2] 张文科 

机构地区：[1]南京农业大学金融学院,江苏南京210095 [2]湖南大学工商管理学院,湖南长沙410082 [3]河南中烟工业有限责任公司销售分公司,河南郑州450016

出　　处：《湖南财政经济学院学报》2014年第2期107-118,共12页Journal of Hunan University of Finance and Economics

基　　金：国家社会科学基金重点项目"基于产权配置与交易的环境审计问题研究"(项目编号:11AZD030);国家社会科学基金青年项目"国家经济安全体系中审计监督功能定位与实施路径研究"(项目编号:11CJY013)

摘　　要：根据人本资本结构设计财务与非财务预警指标体系,并在财权与产权这两个相近的经济学范畴找到理论依据,在财权与产权两者交叉的领域找到财务与非财务预警指标融合的基础。基于因子分析法和漂移度的组合预测方法,利用中国国有或国有控股制造业上市企业样本数据对构建人本资本财务与非财务预警指标体系进行可靠性和科学性分析,为今后预警指标体系设计提供一种模式。This paper intends to design financial and non -financial early warning indicators system according to humanism capital structure, as well as finding a theoretical basis from the two similar economic fields - financial right and property right and searching for the integration basis of financial and non financial early warning indicators in the interdisciplinary field of property right and financial right. Based on the combination of forecasting model of factor analysis and drift, this pa- per employs the data of the listed state - owned or state - controlled manufacturing enterprises to conduct the reliability analysis and scientific analysis of the humanism capital financial and non - financial early warning indicators system for the purpose of providing a model for future design of early warning indicators system.

关 键 词：人本资本 财务指标 非财务指标 预警指标 制造业上市企业 

分 类 号：F275.5[经济管理—企业管理]