基于人力资本产权化的财务管理创新初探

Discussions on the Innovation of Financial Management Based on Property of Human Capital

人力资本产权化条件下,建立在"资本雇佣劳动"逻辑基础上的传统财务管理面临改革与创新。基于人力资本产权影响的财务管理,以新型企业所有权结构为基础,以人力资本与财务资本的平等产权地位为依托,以人力资本和财务资本的运动为主线。它对传统财务管理的创新主要表现在财务管理对象、假设、目标、内容、主体等方面。

With the property of human capital, traditional financial management needs to reform and innovate, which is on the basis of 'labor haired by capital'. The financial management affected by property of human capital is based on new property of corporate, depends on the equal property position of human capital and financial capital and takes the mutual action of them as clue. The innovations are reflect by objectives、assumptions、goals、contexts and subjects etc.