人力资本所有者财务职能初探

On the Finance Function of the Human Capital Owner

在知识经济时代,人力资本与物质资本将取得对等地位,资本所有者与经营者不再是简单的雇佣与被雇佣的关系,双方逐渐在建立一种平等的契约关系。人力资本所有者财务主体具有两大职能,一是运营,主要包括目标导向定位,筹资、投资策划,效益分析等;二是监督,监督方式主要包括利用法律赋予的权利进行监督,利用派出董事、监事的工作进行日常监督,充分利用社会中介组织监督等。

In the information economy era, the human capital will obtains the equity status as the substance capital. The relationship of capital owners and operators is not the simple relationship of employers and employees any longer. Both sides are establishing a sort of equal contract relationship gradually. There are two functions of the finance main body of the human capital owner that are operation, including aim guide orientating, fund raising ,invest machinating,benefit analyzing etc, and supervise, including supervising using the right endowed by the law,putting up the daily supervise by directors and supervisors and the community supervise by agency organization.