人本财务的目标——物质资本与人力资本的利益均衡

The Goals of the Finance Based on the Human Capital:the Interest Equalization

从人本财务的涵义出发,分析了人力资本的重要性,评述了企业价值最大化与相关者利益最大化财务目标的不同模式,指出现代企业的财务目标应当是物质资本与人力资本的利益均衡。

Starting from the connotation of the human capital based finance, this paper analyzes on the importance of the human capital based finance, comments the different models of the financial target of the maximization of enterprise value and the maximization of relative persons＇ interest, and points out that the financial target of the modern enterprise should be the interest equalization of the physical capital and human capital.