试论人力资本财务管理

Financial Management of Human Capital

文章通过对人力资本理论研究的回顾与思考,突出人力资本在当今知识经济时代的重要,在承认人力资本产权地位的基础上提出人力资本要求对财务管理进行创新,进而从财务管理的目标、内容等方面提出并分析建立在人力资本与财务资本平等产权基础上的新型财务管理,同时简要分析了成功运用人力资本财务理论的公司实例。

After a review and thinking of the research of human capital theory, this article has stressed the importance of human capital in the knowledge economy era, put forward human capital based on the acknowledgement of the status of human capital property rights, requiring creativity of financial management, and then from the aspects of the aim and contents proposed and analyzed a new financial management based on human capital and financial capital property rights, and finally briefly analyzed some successful examples.