人力资本产权、人本管理思想与人本主义财务学

Property Rights of Human Capital、Thoughts of Human Based Management and Human Based Finance

本文在分析人力资本产权、人本管理思想对财务学影响的基础上,提出了人本主义财务学,并对人本主义财务学的理论框架进行了概略性的研讨。本文认为:人力资本产权和人本管理思想要求财务管理理论和实践实现一系列根本性的转变,要求改变技术主义财务学的理论假设、强化制度主义财务学的人文基础、注重对财务管理主体理念与精神的培养和塑造。

On the basis of analyzing the influence on finance by property rights of human capital and thoughts of human based management, the paper put forward human based finance, and briefly expounded the theoretical framework of human based finance. The paper thinks that property rights of human capital and thoughts of human based management demand a series of fundamental transitions of the theory and practice of financial management as the followings: to change the theoretical hypotheses of technique based finance, to strengthen the cultural basis of institution based finance, and to pay more attention to developing and cultivating of the ideas and spirits of financial management.