试论企业组织资本与财务管理创新

On the Enterprise's Organization Capital and Financial Management Innovation

组织资本是企业的无形资本,在企业价值创造中具有越来越重要的作用。企业财务管理作为一种价值管理,无疑应当关注组织资本。构建包含组织资本在内的财务管理体系是财务管理创新的一个重要方面。本文以组织资本的概念界定为起点,研究了组织资本形成对企业财务管理的影响,以及基于组织资本考虑,如何进行财务管理创新等问题。

Organization capital is a kind of intangible capital and become more and more important in the value creating of enterprise. Therefore, the paper firstly defines the concept of organizational capital and then studies the effect of organization capital on the financial management. Finally, the authors propose some ideas about the innovation of financial management in view of the organization capital.