人力资本财务理论:创新视点

人力资本日益成为中国创新的突破口,如何适应人力资本理论发展进行财务理论创新,是一个值得关注的问题。文章从人力资本财务目标理论创新、人力资本财务投资理论变革、人力资本财务分配理论创新、人力资本财务机制理论完善等主要方面阐明理论观点。

Human capital is at present increasingly becoming the breakthrough of innovation in China. It is a worthy concern that the finance theory should be innovated accordingly so as to conform to the developing theory of human capital This paper attempts to illustrate their correlative links from perspectives of finaneial objective theory innovation on human capital, finance investment theory reform concerning human capital, finance distribution theoretical innovation about human capital as well as its finance system theoretical periection.